SEC Comment Letter for PDG ENVIRONMENTAL INC (CIK 0000771485) — Oct 12, 2005
PDG ENVIRONMENTAL INC (CIK 0000771485)
Date: Oct. 12, 2005 · CIK: 0000771485 · Accession: 0000000000-05-052289
AI Filing Summary & Sentiment
Letter
October 12, 2005 via U.S. mail and facsimile Mr. John C. Regan PDG Environmental, Inc. 1386 Beulah Road, Building 801 Pittsburgh, Pennsylvania 15235
Re: PDG Environmental, Inc. Form 10-K/A#2 for the Fiscal Year Ended January 31, 2005 Filed June 10, 2005 Form 10-Q for the Fiscal Quarter Ended April 30, 2005 Form 8-K Filed July 7, 2005 File No. 0-13667
Dear Mr. Regan:
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 Jennifer Thompson, Staff Accountant, at (202) 551-3737 or, in her absence, to the undersigned at (202) 551-3768.
Sincerely,
John Cash
Accounting Branch Chief
Mr. J. Gordon Beittenmiller
March 25, 2005
Page 2 of 1
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 7010
October 12, 2005
via U.S. mail and facsimile
Mr. John C. Regan
PDG Environmental, Inc.
1386 Beulah Road, Building 801
Pittsburgh, Pennsylvania 15235
Re: PDG Environmental, Inc.
Form 10-K/A#2 for the Fiscal Year Ended January 31, 2005
Filed June 10, 2005
Form 10-Q for the Fiscal Quarter Ended April 30, 2005
Form 8-K Filed July 7, 2005
File No. 0-13667
Dear Mr. Regan:
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 Jennifer Thompson, Staff
Accountant,
at (202) 551-3737 or, in her absence, to the undersigned at (202)
551-3768.
Sincerely,
John Cash
Accounting Branch Chief
Mr. J. Gordon Beittenmiller
March 25, 2005
Page 2 of 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
</TEXT>
</DOCUMENT>