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SEC Comment Letter for HUDSON UNITED BANCORP (CIK 0000703559) — Nov 15, 2005

HUDSON UNITED BANCORP (CIK 0000703559)
Date: Nov. 15, 2005 · CIK: 0000703559 · Accession: 0000000000-05-057645

AI Filing Summary & Sentiment

Date
November 10, 2005
Author
Donald A. Walker
Form
UPLOAD
Company
HUDSON UNITED BANCORP (CIK 0000703559)

Letter

Mail Stop 4561 By U.S. Mail Kenneth T. Neilson Chairman, President and Chief Executive Officer Hudson United Bancorp 100 MacArthur Boulevard Mahwah, NJ 07430

Re: Hudson United Bancorp Form 10-K for the year ended December 31, 2004 File No. 1-08660

Dear Mr. Neilson:

We have completed our review of your filings referred to above and have no further comments at this time.

Sincerely,
Donald A. Walker
Senior Assistant Chief
Accountant

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

November 10, 2005

Mail Stop 4561

By U.S. Mail

Kenneth T. Neilson
Chairman, President and Chief Executive Officer
Hudson United Bancorp
100 MacArthur Boulevard
Mahwah, NJ  07430

	Re:	Hudson United Bancorp
		Form 10-K for the year ended December 31, 2004
		File No. 1-08660

Dear Mr. Neilson:

	We have completed our review of your filings referred to
above
and have no further comments at this time.

Sincerely,

      Donald A. Walker
             				    Senior Assistant Chief
Accountant

</TEXT>
</DOCUMENT>