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SEC Comment Letter for NS GROUP INC (CIK 0000745026) — Sep 8, 2005

NS GROUP INC (CIK 0000745026)
Date: Sept. 8, 2005 · CIK: 0000745026 · Accession: 0000000000-05-046539

AI Filing Summary & Sentiment

Date
September 8, 2005
Author
Nili Shah
Form
UPLOAD
Company
NS GROUP INC (CIK 0000745026)

Letter

September 8, 2005 via U.S. mail and facsimile Thomas Depenbrock, Chief Financial Officer NS Group, Inc 530 West Ninth Street Newport, Kentucky 41071

RE: Form 10-K for the Fiscal Year ended December 31, 2004 File No. 1-9838

Dear Mr. Depenbrock:

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

Sincerely,
Nili Shah
Accounting Branch Chief

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

      September 8, 2005

via U.S. mail and facsimile

Thomas Depenbrock, Chief Financial Officer
NS Group, Inc
530 West Ninth Street
Newport, Kentucky 41071

	RE:	Form 10-K for the Fiscal Year ended December 31, 2004
		File No. 1-9838

Dear Mr. Depenbrock:

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

								Sincerely,

								Nili Shah
Accounting Branch Chief

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Mr. Gary T. Steele
March 9, 2005
Page 1 of 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

         DIVISION OF
CORPORATION FINANCE

</TEXT>
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