SEC Comment Letter for CANDELA — Mar 22, 2005
CANDELA CORP /DE/ (CIK 0000793279)
Date: March 22, 2005 · CIK: 0000793279 · Accession: 0000000000-05-013389
AI Filing Summary & Sentiment
Letter
Mail Stop 0306 March 22, 2005 Mr. F Paul Broyer Chief Financial Officer Candela Corporation 530 Boston Post Road Wyland, Massachusetts 01778
RE: Candela Corporation Form 10-K for the fiscal year ended July 3, 2004 Filed September 15, 2004 File No. 0-14742
Dear Mr. Broyer:
We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.
Sincerely,
Martin F. James
Senior Assistant Chief
Accountant
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Mail Stop 0306
March 22, 2005
Mr. F Paul Broyer
Chief Financial Officer
Candela Corporation
530 Boston Post Road
Wyland, Massachusetts 01778
RE: Candela Corporation
Form 10-K for the fiscal year ended July 3, 2004
Filed September 15, 2004
File No. 0-14742
Dear Mr. Broyer:
We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.
Sincerely,
Martin F. James
Senior Assistant Chief
Accountant
??
??
??
??
Mr. John T. Dickson
Agere Systems, Inc.
September 9, 2004
Page 1 of 3
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