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SEC Comment Letter for FIRST ALBANY COMPANIES INC (CIK 0000782842) — Nov 23, 2005

FIRST ALBANY COMPANIES INC (CIK 0000782842)
Date: Nov. 23, 2005 · CIK: 0000782842 · Accession: 0000000000-05-059227

AI Filing Summary & Sentiment

Date
November 15, 2005
Author
Amit Pande
Form
UPLOAD
Company
FIRST ALBANY COMPANIES INC (CIK 0000782842)

Letter

Mail Stop 4561 By U.S. Mail and facsimile to (518) 447-8068 Alan P. Goldberg President and Chief Executive Officer First Albany Companies, Inc. 677 Broadway Albany, NY 12207

Re: First Albany Companies, Inc. Form 10-K for Fiscal Year Ended December 31, 2004 Filed March 15, 2005 File No. 0-14140

Dear Mr. Goldberg:

We have completed our review of your filings referred to above and have no further comments at this time.

Sincerely,
Amit Pande
Assistant Chief Accountant

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

November 15, 2005

Mail Stop 4561

By U.S. Mail and facsimile to (518) 447-8068

Alan P. Goldberg
President and Chief Executive Officer
First Albany Companies, Inc.
677 Broadway
Albany, NY 12207

	Re:	First Albany Companies, Inc.
		Form 10-K for Fiscal Year Ended December 31, 2004
		Filed March 15, 2005
		File No. 0-14140

Dear Mr. Goldberg:

	We have completed our review of your filings referred to
above
and have no further comments at this time.

Sincerely,

      	Amit Pande
             				    Assistant Chief Accountant

</TEXT>
</DOCUMENT>