SEC Comment Letter for MERCHANTS BANCSHARES INC (CIK 0000726517) — Aug 25, 2005
MERCHANTS BANCSHARES INC (CIK 0000726517)
Date: Aug. 25, 2005 · CIK: 0000726517 · Accession: 0000000000-05-044228
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
VIA FACSIMILE AND U.S. MAIL
August 25,
2005
Janet P. Spitler
Chief Financial Officer and Treasurer
Merchants Bancshares, Inc.
275 Kennedy Drive
South Burlington, Vermont 05403
RE: Form 10-K for Fiscal Year Ended December 31, 2004
File No. 0-11595
Dear Ms. Spitler:
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) 551-3733 or in his absence, to the undersigned at (202) 551-
3769.
Sincerely,
Rufus Decker
Accounting Branch Chief
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
</TEXT>
</DOCUMENT>