SEC Comment Letter for FLOW INTERNATIONAL CORP (CIK 0000713002) — May 5, 2005
FLOW INTERNATIONAL CORP (CIK 0000713002)
Date: May 5, 2005 · CIK: 0000713002 · Accession: 0000000000-05-022012
AI Filing Summary & Sentiment
Letter
April 29, 2005 via U.S. mail and facsimile Stephen D. Reichenbach Principal Financial Officer Flow International Corporation 23500- 64th Avenue South Kent, Washington 98032
RE: Form 10-K/A for the fiscal year ended April 30, 2004 File No. 0-12448
Dear Mr. Reichenbach:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
If you have any further questions regarding our review of your filings, please direct them to Ernest Greene, Staff Accountant, at (202) 942-8091 or in his absence, to Nudrat Salik, at (202) 942- 7769.
Sincerely,
Rufus Decker
Accounting Branch Chief
??
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 0510
April 29, 2005
via U.S. mail and facsimile
Stephen D. Reichenbach
Principal Financial Officer
Flow International Corporation
23500- 64th Avenue South
Kent, Washington 98032
RE: Form 10-K/A for the fiscal year ended April 30, 2004
File No. 0-12448
Dear Mr. Reichenbach:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
If you have any further questions regarding our review of
your
filings, please direct them to Ernest Greene, Staff Accountant, at
(202) 942-8091 or in his absence, to Nudrat Salik, at (202) 942-
7769.
Sincerely,
Rufus Decker
Accounting Branch Chief
??
??
??
??
Mr. J. Gordon Beittenmiller
March 25, 2005
Page 1 of 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0510
DIVISION OF
CORPORATION FINANCE
</TEXT>
</DOCUMENT>