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SEC Company Response from PPT VISION INC (CIK 0000704460) — Mar 31, 2005

PPT VISION INC (CIK 0000704460)
Date: March 31, 2005 · CIK: 0000704460 · Accession: 0001104659-05-014024

AI Filing Summary & Sentiment

File numbers found in text: 000-11518

Date
March 30, 2005
Author
/s/ Timothy Clayton
Form
CORRESP
Company
PPT VISION INC (CIK 0000704460)

Letter

Securities and Exchange Commission Washington, D.C. 20549 Re: PPT Vision, Inc. Response to Comments on Form 10-KSB for Year Ended October 31, 2004 File No. 000-11518

Dear Ms. Tillan:

This letter is furnished in response to your letter of March 16, 2005 in which you provided several comments related to your review of our Form 10-KSB for the year ended October 31, 2004. Our response to your comment is provided below:

1. We will account for the receipt of any future royalties under “Discontinued Operations.”

In addition, as requested, the Company acknowledges that:

• the Company is responsible for the adequacy and accuracy of the disclosure in the filing:

• staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

• the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please feel free to contact me if you have any further questions.

Sincerely,
/s/ Timothy Clayton

Show Raw Text
CORRESP
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PPT
VISION, Inc.

12988
Valley View Road

Eden
Prairie, MN  55344

PH:  952-996-9500, FAX:  952-996-9501

March 30, 2005

Ms. Kate Tillan

Reviewing Accountant

Securities and Exchange Commission

450 Fifth St. N.W.

Washington, D.C.   20549

Re:            PPT Vision, Inc.

Response to Comments on Form 10-KSB for Year
Ended October 31, 2004

File No. 000-11518

Dear Ms. Tillan:

This letter is furnished in response to your letter of March 16,
2005 in which you provided several comments related to your review of our Form
10-KSB for the year ended October 31, 2004.  Our response to your comment is provided
below:

1.               We will account for
the receipt of any future royalties under “Discontinued Operations.”

In addition, as requested, the Company acknowledges that:

•                  the
Company is responsible for the adequacy and accuracy of the disclosure in the
filing:

•                  staff
comments or changes to disclosure in response to staff comments do not
foreclose the Commission from taking any action with respect to the filing; and

•                  the
Company may not assert staff comments as a defense in any proceeding initiated
by the Commission or any person under the federal securities laws of the United
States.

Please feel free to contact me if you have any further questions.

  Sincerely,

  /s/ Timothy Clayton

  Timothy Clayton

  Chief Financial Officer