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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

Date
June 27, 2005
Author
Martin F. James
Form
UPLOAD
Company
WINLAND ELECTRONICS INC (CIK 0000749935)

Letter

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

Show Raw Text
<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>