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SEC Comment Letter for OPTA CORP (CIK 0000789945) — Apr 8, 2005

OPTA CORP (CIK 0000789945)
Date: April 8, 2005 · CIK: 0000789945 · Accession: 0000000000-05-017128

AI Filing Summary & Sentiment

Date
April 8, 2005
Author
Larry Spirgel
Form
UPLOAD
Company
OPTA CORP (CIK 0000789945)

Letter

RE: Opta Corporation Form 10-K for the fiscal year ended June 30, 2004 Filed February 18, 2005

Mr. Vincent Yong Yan President and Chief Executive Officer Opta Corporation 1350 Old Bayshore Highway, Suite 740 Burlingame, CA 94010

April 8, 2005

Dear. Mr. Yan:

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

Mr. Vincent Yong Yan
President and Chief Executive Officer
Opta Corporation
1350 Old Bayshore Highway, Suite 740
Burlingame, CA 94010

								April 8, 2005

RE:		Opta Corporation
      Form 10-K for the fiscal year ended June 30, 2004
		Filed February 18, 2005

Dear. Mr. Yan:

	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
??

??

??

??

Mr. David A. R. Evans
Salem Communications Corporation
November 29, 2004
Page 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

         DIVISION OF
CORPORATION FINANCE

</TEXT>
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