SEC Comment Letter for INTERMET CORP (CIK 0000745287) — Dec 28, 2005

INTERMET CORP (CIK 0000745287)
Date: Dec. 28, 2005 · CIK: 0000745287 · Accession: 0000000000-05-064202

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AI Filing Summary & Sentiment

Date

December 31, 2004

Author

Rufus Decker

Form

UPLOAD

Company

INTERMET CORP (CIK 0000745287)

Letter

VIA FACSIMILE AND U.S. MAIL December 28, Robert E. Belts Chief Financial Officer Intermet Corporation 5445 Corporate Drive, Suite 200 Troy, Michigan 48098-2683

RE: Form 10-K for Fiscal Year Ended December 31, 2004 File No. 0-13787

Dear Mr. Belts:

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

If you have any further questions regarding our review of your filings, please direct them to Ernest Greene, Staff Accountant, at (202) 551-3733 or in his absence, to Scott Watkinson, Staff Accountant, at (202) 551-3741.

Sincerely,
Rufus Decker
Accounting Branch Chief

Show Raw Text

<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
VIA FACSIMILE AND U.S. MAIL

                                                     	December
28,
2005

Robert E. Belts
Chief Financial Officer
Intermet Corporation
5445 Corporate Drive, Suite 200
Troy, Michigan 48098-2683

	RE:	Form 10-K for Fiscal Year Ended December 31, 2004
      File No. 0-13787

Dear Mr. Belts:

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

      If you have any further questions regarding our review of
your
filings, please direct them to Ernest Greene, Staff Accountant, at
(202) 551-3733 or in his absence, to Scott Watkinson, Staff
Accountant, at (202) 551-3741.

							Sincerely,

							Rufus Decker
							Accounting Branch Chief

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

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>

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