SEC Comment Letter for AUTO UNDERWRITERS OF AMERICA, INC. (CIK 0000726747) — Sep 26, 2005
AUTO UNDERWRITERS OF AMERICA, INC. (CIK 0000726747)
Date: Sept. 26, 2005 · CIK: 0000726747 · Accession: 0000000000-05-049505
AI Filing Summary & Sentiment
File numbers found in text: 000-11582
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
September 26, 2005
Mail Stop 3561
Via U.S. Mail and Fax (650-745-3264)
Mr. Dean Antonis
Treasurer and Principal Financial Officer
Auto Underwriters of America, Inc.
2755 Campus Drive,
Suite 155
San Mateo, CA 94403
Re: Auto Underwriters of America, Inc.
Form 10-KSB for Fiscal Year Ended June 30, 2004
File No. 000-11582
Dear Mr. Antonis:
We have completed our review of your Form 10-KSB and related
filings and do not, at this time, have any further comments.
Sincerely,
Larry Spirgel
Assistant Director
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</TEXT>
</DOCUMENT>