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SEC Comment Letter for COMMERCIAL FEDERAL CORP (CIK 0000744778) — Nov 29, 2005

COMMERCIAL FEDERAL CORP (CIK 0000744778)
Date: Nov. 29, 2005 · CIK: 0000744778 · Accession: 0000000000-05-059715

AI Filing Summary & Sentiment

Date
November 29, 2005
Author
Donald Walker
Form
UPLOAD
Company
COMMERCIAL FEDERAL CORP (CIK 0000744778)

Letter

November 29, 2005 Mail Stop 4561 William A. Fitzgerald Chairman and Chief Executive Officer Commercial Federal Corporation 13220 California Street Omaha, Nebraska 68154

Re: Commercial Federal Corporation Form 10-K for the period ended December 31, 2004 File No. 1-11515

Dear Mr. Fitzgerald:

We have completed our review of your Form 10-K and have no further comments at this time.

Sincerely,
Donald Walker
Senior Assistant Chief
Accountant

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

      November 29, 2005

     Mail Stop 4561
William A. Fitzgerald
Chairman and Chief Executive Officer
Commercial Federal Corporation
13220 California Street
Omaha, Nebraska 68154

      Re:	Commercial Federal Corporation
		Form 10-K for the period ended December 31, 2004
		File No. 1-11515

Dear Mr. Fitzgerald:

	We have completed our review of your Form 10-K and have no
further comments at this time.

								Sincerely,

      Donald Walker
								Senior Assistant Chief
Accountant

</TEXT>
</DOCUMENT>