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SEC Comment Letter for PHOTOWORKS — Apr 12, 2005

PHOTOWORKS INC /WA (CIK 0000791050)
Date: April 12, 2005 · CIK: 0000791050 · Accession: 0000000000-05-017795

AI Filing Summary & Sentiment

File numbers found in text: 000-15338

Date
April 12, 2005
Author
Larry Spirgel
Form
UPLOAD
Company
PHOTOWORKS INC /WA (CIK 0000791050)

Letter

Mail Stop 04-07 April 12, 2005 Ms. Loran Cashmore Bond Chief Accounting Officer Photoworks, Inc. 1260 Sixteenth Avenue West Seattle, WA 98119

Re: Photoworks, Inc. Form 10-K for the fiscal year ended September 25, 2004 Filed December 27, 2004 File No. 000-15338

Dear Ms. Bond:

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
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Mail Stop 04-07

									April 12, 2005

Ms. Loran Cashmore Bond
Chief Accounting Officer
Photoworks, Inc.
1260 Sixteenth Avenue West
Seattle, WA 98119

	Re: Photoworks, Inc.
      Form 10-K for the fiscal year ended September 25, 2004
      Filed December 27, 2004
      File No. 000-15338

Dear Ms. Bond:

	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

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Mr. Robin N. Dickson
Harmonic Inc.
Page 1

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