SEC Comment Letter for LESCO — Aug 1, 2005
LESCO INC/OH (CIK 0000745394)
Date: Aug. 1, 2005 · CIK: 0000745394 · Accession: 0000000000-05-039557
AI Filing Summary & Sentiment
Referenced dates: June 16, 2005
Letter
Mail Stop 0308 July 19, 2005 Jeffrey L. Rutherford Senior Vice President, Chief Financial Officer, Treasurer and Secretary Lesco, Inc. 1301 East Ninth Street, Suite 1300 Cleveland, Ohio 44114
Re: Lesco, Inc. Form 10-K for the Fiscal Year Ended December 31, 2004 Form 10-Q for the Fiscal Quarter Ended March 31, 2005 File No. 0-13147
Dear Mr. Rutherford:
We have reviewed your response dated July 15, 2005 to our comment letter dated June 16, 2005. We have completed our review of your Form 10-K and related filings and have no further comments at this time.
Sincerely,
Michael Moran
Branch Chief
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 0308
July 19, 2005
Jeffrey L. Rutherford
Senior Vice President, Chief Financial Officer, Treasurer and
Secretary
Lesco, Inc.
1301 East Ninth Street, Suite 1300
Cleveland, Ohio 44114
Re: Lesco, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2004
Form 10-Q for the Fiscal Quarter Ended March 31, 2005
File No. 0-13147
Dear Mr. Rutherford:
We have reviewed your response dated July 15, 2005 to our
comment letter dated June 16, 2005. We have completed our review
of
your Form 10-K and related filings and have no further comments at
this time.
Sincerely,
Michael Moran
Branch Chief
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Mr. Jeffrey L. Rutherford
Lesco, Inc.
June 16, 2005
Page 1 of 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0308
DIVISION OF
CORPORATION FINANCE
</TEXT>
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