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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

AI Filing Summary & Sentiment

Date
December 19, 2005
Author
Steven Jacobs
Form
UPLOAD
Company
ST JOE Co (JOE) (CIK 0000745308)

Letter

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

Show Raw Text
<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>