SEC Comment Letter for MATERIAL SCIENCES CORP (CIK 0000755003) — Oct 18, 2005
MATERIAL SCIENCES CORP (CIK 0000755003)
Date: Oct. 18, 2005 · CIK: 0000755003 · Accession: 0000000000-05-052981
AI Filing Summary & Sentiment
Letter
October 17, 2005 via U.S. mail and facsimile Ronald L. Stewart Chief Executive Officer and Director Material Sciences Corporation 2200 East Pratt Boulevard Elk Grove Village, Illinois 60007
Re: Material Sciences Corporation Form 10-K for the Fiscal Year Ended February 28, 2005 Filed July 8, 2005 File No. 1-8803
Dear Mr. Stewart:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
If you have any further questions regarding our review of your filings, please direct them to Tracey Houser, Staff Accountant, at (202) 551-3736 or, in her absence, Al Pavot at (202) 551-3738, or to the undersigned at (202) 551-3255.
Sincerely,
Nili Shah
Accounting Branch Chief
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<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 7010
October 17, 2005
via U.S. mail and facsimile
Ronald L. Stewart
Chief Executive Officer and Director
Material Sciences Corporation
2200 East Pratt Boulevard
Elk Grove Village, Illinois 60007
Re: Material Sciences Corporation
Form 10-K for the Fiscal Year Ended February 28, 2005
Filed July 8, 2005
File No. 1-8803
Dear Mr. Stewart:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
If you have any further questions regarding our review of
your
filings, please direct them to Tracey Houser, Staff Accountant, at
(202) 551-3736 or, in her absence, Al Pavot at (202) 551-3738, or
to
the undersigned at (202) 551-3255.
Sincerely,
Nili Shah
Accounting Branch Chief
??
??
??
??
Mr. J. Gordon Beittenmiller
March 25, 2005
Page 1 of 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
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