SEC Comment Letter for WINLAND ELECTRONICS INC (CIK 0000749935) — Jun 27, 2005
WINLAND ELECTRONICS INC (CIK 0000749935)
Date: June 27, 2005 · CIK: 0000749935 · Accession: 0000000000-05-032672
AI Filing Summary & Sentiment
File numbers found in text: 001-15637
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> Mail Stop 03-06 June 27, 2005 Jennifer A. Thompson Chief Financial Officer Winland Electronics, Inc. 1950 Excel Drive Mankato, Minnesota 56001 Re: Winland Electronics, Inc. Form 10-KSB for year ended December 31, 2004 Filed March 21, 2005 File No. 001-15637 Dear Ms. Thompson: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. Sincerely, Martin F. James Senior Assistant Chief Accountant </TEXT> </DOCUMENT>