SEC Comment Letter for COOPER COMPANIES, INC. (COO) (CIK 0000711404) (COO) — Jul 5, 2006
COOPER COMPANIES, INC. (COO) (CIK 0000711404)
Date: July 5, 2006 · CIK: 0000711404 · Accession: 0000000000-06-031037
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File numbers found in text: 001-08597
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Mail Stop 6010
July 5, 2006
Mr. Steven M. Neil
Chief Financial Officer, Vice President and Treasurer
The Cooper Companies, Inc.
6140 Stoneridge Mall Road, Suite 590
Pleasanton, CA 94588
Re: The Cooper Companies, Inc.
Form 10-K for the fiscal year ended October 31, 2005
Filed January 17, 2006
File No. 001-08597
Dear Mr. Neil:
We have completed our review of your Form 10-K and related filings and do not,
at this time, have any further comments.
S i n c e r e l y ,
M a r t i n F . J a m e s
Senior Assistant Chief Accountant