SEC Comment Letter for CVD EQUIPMENT CORP (CVV) (CIK 0000766792) (CVV) — Nov 3, 2005
CVD EQUIPMENT CORP (CVV) (CIK 0000766792)
Date: Nov. 3, 2005 · CIK: 0000766792 · Accession: 0000000000-05-056085
AI Filing Summary & Sentiment
Letter
November 3, 2005 Leonard A. Rosenbaum, Chief Executive Officer CVD Equipment Corporation 1860 Smithtown Avenue Ronkonkoma, New York 11779 Via U S Mail and FAX [(631) 981-7095 ]
Re: CVD Equipment Corporation Form 10-KSB for the fiscal year ended December 31, 2004 Forms 10-QSB for the quarters ended March 31 and June 30,2005 File No. 1-16525
Dear Mr. Rosenbaum: We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments.
Sincerely,
Martin F. James
Senior Assistant Chief
Accountant
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> Mail Stop 6010 November 3, 2005 Leonard A. Rosenbaum, Chief Executive Officer CVD Equipment Corporation 1860 Smithtown Avenue Ronkonkoma, New York 11779 Via U S Mail and FAX [(631) 981-7095 ] Re: CVD Equipment Corporation Form 10-KSB for the fiscal year ended December 31, 2004 Forms 10-QSB for the quarters ended March 31 and June 30,2005 File No. 1-16525 Dear Mr. Rosenbaum: We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments. Sincerely, Martin F. James Senior Assistant Chief Accountant ?? ?? ?? ?? </TEXT> </DOCUMENT>