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
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File numbers found in text: 000-11518
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CORRESP 1 filename1.htm 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