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SEC Comment Letter for CCUR Holdings, Inc. (CIK 0000749038) — Sep 12, 2005

CCUR Holdings, Inc. (CIK 0000749038)
Date: Sept. 12, 2005 · CIK: 0000749038 · Accession: 0000000000-05-046839

AI Filing Summary & Sentiment

File numbers found in text: 000-13150

Date
September 12, 2005
Author
Kathleen Collins
Form
UPLOAD
Company
CCUR Holdings, Inc. (CIK 0000749038)

Letter

Mail Stop 4-06 September 12, 2005 Greg Wilson Chief Financial Officer Concurrent Computer Corporation 4375 River Green Parkway Suite 100 Duluth, GA 30096

Re: Concurrent Computer Corporation Form 10-K for the Fiscal Year Ended June 30, 2004 Forms 10-Q for Fiscal Quarters Ended September 30, 2004, December 31, 2004 and March 31, 2005 File No. 000-13150

Dear Mr. Wilson:

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

Sincerely,
Kathleen Collins
Accounting Branch Chief

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

Mail Stop 4-06

      September 12, 2005

Greg Wilson
Chief Financial Officer
Concurrent Computer Corporation
4375 River Green Parkway
Suite 100
Duluth, GA 30096

	Re:	Concurrent Computer Corporation
      Form 10-K for the Fiscal Year Ended June 30, 2004
Forms 10-Q for Fiscal Quarters Ended September 30, 2004, December
31,
2004 and March 31, 2005
      File No. 000-13150

Dear Mr. Wilson:

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

								Sincerely,

								Kathleen Collins
								Accounting Branch Chief

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Greg Wilson
Concurrent Computer Corporation
June 16, 2005
Page 3

</TEXT>
</DOCUMENT>