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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

AI Filing Summary & Sentiment

Date
April 6, 2005
Author
Larry Spirgel
Form
UPLOAD
Company
VPGI CORP (CIK 0000755229)

Letter

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

Show Raw Text
<DOCUMENT>
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<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

</TEXT>
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