SEC Comment Letter for XETA TECHNOLOGIES INC (CIK 0000742550) — May 23, 2005
XETA TECHNOLOGIES INC (CIK 0000742550)
Date: May 23, 2005 · CIK: 0000742550 · Accession: 0000000000-05-025342
AI Filing Summary & Sentiment
File numbers found in text: 000-16231
Letter
May 3, 2005 Via U.S. Mail and Fax Mr. Robert B. Wagner Chief Financial Officer XETA Technologies, Inc. 1814 W. Tacoma Broken Arrow, OK 74012-1406 Form 10-Q for the quarter ended January 31, 2005 File No. 000-16231
RE: XETA Technologies, Inc. Form 10-K for the fiscal year ended October 31, 2004 Filed January 19, 2005
Dear Mr. Wagner:
We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.
Sincerely,
Larry Spirgel
Assistant Director
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<TEXT>
Mail Stop 0407
May 3, 2005
Via U.S. Mail and Fax
Mr. Robert B. Wagner
Chief Financial Officer
XETA Technologies, Inc.
1814 W. Tacoma
Broken Arrow, OK 74012-1406
RE: XETA Technologies, Inc.
Form 10-K for the fiscal year ended October 31, 2004
Filed January 19, 2005
Form 10-Q for the quarter ended January 31, 2005
File No. 000-16231
Dear Mr. Wagner:
We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.
Sincerely,
Larry Spirgel
Assistant Director
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Mr. Valerio Cavallo
Telecom Argentina S.A.
January 12, 2005
Page 2
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