SEC Comment Letter for SPO Medical Inc (CIK 0000716778) — Dec 20, 2005
SPO Medical Inc (CIK 0000716778)
Date: Dec. 20, 2005 · CIK: 0000716778 · Accession: 0000000000-05-063070
AI Filing Summary & Sentiment
File numbers found in text: 000-11772
Letter
Mail Stop 6010 December 15, 2005 Mr. Michael Braunold Chief Executive Officer SPO Medical Inc. 21860 Burbank Blvd., North Building, Suite 380 Woodland Hills, CA 91367
Re: SPO Medical Inc. Form 10-KSB for year ended December 31, 2004 Filed June 21, 2005 File No. 000-11772
Dear Mr. Braunold:
We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments.
Sincerely,
Martin F. James
Senior Assistant Chief
Accountant
Show Raw Text
<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> Mail Stop 6010 December 15, 2005 Mr. Michael Braunold Chief Executive Officer SPO Medical Inc. 21860 Burbank Blvd., North Building, Suite 380 Woodland Hills, CA 91367 Re: SPO Medical Inc. Form 10-KSB for year ended December 31, 2004 Filed June 21, 2005 File No. 000-11772 Dear Mr. Braunold: We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments. Sincerely, Martin F. James Senior Assistant Chief Accountant </TEXT> </DOCUMENT>