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SEC Comment Letter for SOMANETICS CORP (CIK 0000704328) — Apr 14, 2005

SOMANETICS CORP (CIK 0000704328)
Date: April 14, 2005 · CIK: 0000704328 · Accession: 0000000000-05-018159

AI Filing Summary & Sentiment

File numbers found in text: 000-19095

Date
April 14, 2005
Author
Martin F. James
Form
UPLOAD
Company
SOMANETICS CORP (CIK 0000704328)

Letter

April 14, 2005 Mail Stop 0306 Mr. Bruce J. Barrett President and Chief Executive Officer Somanetics Corporation 1653 East Maple Road Troy, MI 48083-4208

RE: Somanetics Corporation Form 10-K for the Fiscal Year Ended November 30, 2004 Form 10-Q for the Fiscal Quarter Ended February 28, 2005 File No. 000-19095

Dear Mr. Barrett:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

Sincerely,
Martin F. James
Senior Assistant Chief
Accountant

Show Raw Text
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April 14, 2005

Mail Stop 0306

Mr. Bruce J. Barrett
President and Chief Executive Officer
Somanetics Corporation
1653 East Maple Road
Troy, MI  48083-4208

	RE:	Somanetics Corporation
		Form 10-K for the Fiscal Year Ended November 30, 2004
		Form 10-Q for the Fiscal Quarter Ended February 28, 2005
File No. 000-19095

Dear Mr. Barrett:

      We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.

							Sincerely,

							Martin F. James
							Senior Assistant Chief
Accountant

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Mr. Bruce J. Barrett
Somanetics Corporation
April 13, 2005
Page 3 of 1

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