SEC Comment Letter for LAFARGE NORTH AMERICA INC (CIK 0000716783) — Dec 8, 2005
LAFARGE NORTH AMERICA INC (CIK 0000716783)
Date: Dec. 8, 2005 · CIK: 0000716783 · Accession: 0000000000-05-061196
AI Filing Summary & Sentiment
Letter
Mail Stop 7010 December 8, 2005 Mr. Eric C. Olsen Executive Vice President and Chief Financial Officer Lafarge North America Inc. 12950 Worldgate Drive, Suite 20170 Herndon, Virginia 20170
Re: Lafarge North America Inc. Form 10-K for the Fiscal Year Ended December 31, 2004 Forms 10-Q for the Fiscal Quarters Ended March 31, 2005, June 30, 2005 and September 30, 2005 File No. 1-8584
Dear Mr. Olsen:
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 Tracey Houser, Staff Accountant, at (202) 551-3736, in her absence, to Al Pavot at (202) 551-3738, or me at (202) 551-3255.
Sincerely,
Nili Shah
Accounting Branch Chief
??
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 7010
December 8, 2005
Mr. Eric C. Olsen
Executive Vice President and Chief Financial Officer
Lafarge North America Inc.
12950 Worldgate Drive, Suite 20170
Herndon, Virginia 20170
Re: Lafarge North America Inc.
Form 10-K for the Fiscal Year Ended December 31, 2004
Forms 10-Q for the Fiscal Quarters Ended March 31, 2005, June 30,
2005 and September 30, 2005
File No. 1-8584
Dear Mr. Olsen:
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 Tracey Houser, Staff Accountant, at
(202) 551-3736, in her absence, to Al Pavot at (202) 551-3738, or
me
at (202) 551-3255.
Sincerely,
Nili Shah
Accounting Branch Chief
??
??
??
??
Eric C. Olsen
November 9, 2005
Page 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
</TEXT>
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