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