SEC Comment Letter for VPGI CORP (CIK 0000755229) — Apr 6, 2005
VPGI CORP (CIK 0000755229)
Date: April 6, 2005 · CIK: 0000755229 · Accession: 0000000000-05-016593
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 0407
Via U.S. Mail and Fax (214-853-5250)
Mr. Patrick A. Custer
Chief Executive Officer
VPGI Corp
P.O. Box 802808
Dallas, TX 75380
April 6, 2005
Re: VPGI Corp
Form 10-K for the fiscal year ended June 30, 2004
Filed October 13, 2004
File No. 0-13225
Dear Mr. Custer:
We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.
Sincerely,
Larry Spirgel
Assistant Director
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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</DOCUMENT>