SEC Comment Letter for ST JOE Co (JOE) (CIK 0000745308) (JOE) — Dec 19, 2005
ST JOE Co (JOE) (CIK 0000745308)
Date: Dec. 19, 2005 · CIK: 0000745308 · Accession: 0000000000-05-062961
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 4561
December 19, 2005
Mr. Peter S. Rummell
Chief Executive Officer
The St. Joe Company
245 Riverside Avenue, Suite 500
Jacksonville, FL 32202
Re: The St. Joe Company
Form 10-K for Fiscal Year Ended December 31, 2005
Form 10-Q for Fiscal Quarter Ended March 31, 2005
Form 10-Q for Fiscal Quarter Ended June 30, 2005
File No. 1-10466
Dear Mr. Rummell:
We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.
Sincerely,
Steven Jacobs
Accounting Branch Chief
</TEXT>
</DOCUMENT>