SEC Company Response from FISCHER IMAGING CORP (CIK 0000750901) — Oct 20, 2004

FISCHER IMAGING CORP (CIK 0000750901)
Date: Oct. 20, 2004 · CIK: 0000750901 · Accession: 0001104659-04-031153

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Referenced dates: October 14, 2004

Date

October 19, 2004

Author

yours

Form

CORRESP

Company

FISCHER IMAGING CORP (CIK 0000750901)

Letter

Via EDGAR Securities and Exchange Commission Fischer Imaging Corporation File No. 0-19386 Amended Form 8-K

Re:

Dear Mr. Hult:

We are responding to your letter dated October 14, 2004 with regard to your review of the aforementioned Report on Form 8-K of Fischer Imaging Corporation (the “Company”). Per your request and in response to the requirements of Item 304(a)(1)(i) of Reg. S-K, we have filed this day an Amendment to Form 8-K (“Form 8-K/A”) specifically stating that the Company dismissed its independent public accountants Ernst & Young LLP on October 7, 2004. We have also filed an updated letter from Ernst & Young LLP as Exhibit 16 to the Form 8-K/A stating they do not disagree with the Company’s statements in the Form 8-K/A.

In connection with filing the Form 8-K/A, the Company supplementally advises the Staff that:

• The Company is responsible for the adequacy and accuracy of the disclosure in the filings;

• Staff comments or changes to disclosure in response to Staff comments in the filings reviewed by the Staff do not foreclose the Commission from taking any action with respect to the filing; and

• The Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please direct any questions or comments regarding this letter or the Form 8-K/A to me at (303) 450-4367.

Respectfully
yours,
/s/ David
Kirwan

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CORRESP
1
a04-11434_3corresp.htm
CORRESP

October 19, 2004

Via EDGAR

Mr. Dennis C. Hult

Securities and Exchange
Commission

Washington, D.C. 20549

  Re:

  Fischer
  Imaging Corporation

  File No.
  0-19386

  Amended Form
  8-K

Dear Mr. Hult:

We are responding to your
letter dated October 14, 2004 with regard to your review of the aforementioned
Report on Form 8-K of Fischer Imaging Corporation (the “Company”). Per your
request and in response to the requirements of Item 304(a)(1)(i) of Reg. S-K,
we have filed this day an Amendment to Form 8-K (“Form 8-K/A”) specifically stating
that the Company dismissed its independent public accountants Ernst
& Young LLP on October 7, 2004. We have also filed an updated letter from Ernst
& Young LLP as Exhibit 16 to the Form 8-K/A stating they do not disagree with
the Company’s statements in the Form 8-K/A.

In connection with filing the
Form 8-K/A, the Company supplementally advises the Staff that:

•                       The Company
is responsible for the adequacy and accuracy of the disclosure in the filings;

•                       Staff
comments or changes to disclosure in response to Staff comments in the filings
reviewed by the Staff do not foreclose the Commission from taking any action
with respect to the filing; and

•                       The Company
may not assert Staff comments as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United
States.

Please direct any questions or
comments regarding this letter or the Form 8-K/A to me at (303) 450-4367.

  Respectfully
  yours,

  /s/ David
  Kirwan

  David Kirwan

  Senior Vice
  President and

  Chief
  Financial Officer

SecProbe.io