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
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<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>