SEC Comment Letter for DYNATEM INC (CIK 0000795424) — Nov 14, 2005
DYNATEM INC (CIK 0000795424)
Date: Nov. 14, 2005 · CIK: 0000795424 · Accession: 0000000000-05-057364
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
August 22, 2005
Mr. C. Nicholas Keating, Jr.
President and Chief Executive Officer
Network Equipment Technologies, Inc.
6900 Paseo Padre Parkway
Fremont, CA 94555-3660
Re: Network Equipment Technologies, Inc.
Form 10-K for Fiscal Year Ended March 25, 2005
Filed June 3, 2005
Dear Mr. Keating:
We have completed our review of your Form 10-K and related filings
and have no further comments at this time.
Very truly yours,
Kathleen Collins
Accounting Branch Chief
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Dynatem, Inc.
May 25, 2005
Page 1 of 1
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</DOCUMENT>