SEC Comment Letter for ARLINGTON HOSPITALITY INC (CIK 0000778423) — Jul 28, 2005

ARLINGTON HOSPITALITY INC (CIK 0000778423)
Date: July 28, 2005 · CIK: 0000778423 · Accession: 0000000000-05-038958

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AI Filing Summary & Sentiment

Date

July 28, 2005

Author

Linda Van Doorn

Form

UPLOAD

Company

ARLINGTON HOSPITALITY INC (CIK 0000778423)

Letter

Mail Stop 4561 July 28, 2005 Mr. James B. Dale Chief Financial Officer Arlington Hospitality, Inc. 2355 South Arlington Heights Road, Suite 400 Arlington Heights, Illinois 60005

Re: Arlington Hospitality, Inc. Form 10-K for the year ended December 31, 2004 Filed March 31, 2005 File No. 0-15291

Dear Mr. Dale:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

Sincerely,
Linda Van Doorn
Senior Assistant Chief Accountant

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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 4561
      July 28, 2005

Mr. James B. Dale
Chief Financial Officer
Arlington Hospitality, Inc.
2355 South Arlington Heights Road, Suite 400
Arlington Heights, Illinois 60005

	Re:	Arlington Hospitality, Inc.
		Form 10-K for the year ended December 31, 2004
		Filed March 31, 2005
		File No. 0-15291

Dear Mr. Dale:

      We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.

      							Sincerely,

      							Linda Van Doorn
Senior Assistant Chief Accountant

Mr. James Dale
Arlington Hospitality, Inc.
July 7, 2005
Page 1

</TEXT>
</DOCUMENT>

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