SEC Comment Letter for APPLIED INNOVATION INC (CIK 0000798399) — Aug 31, 2005

APPLIED INNOVATION INC (CIK 0000798399)
Date: Aug. 31, 2005 · CIK: 0000798399 · Accession: 0000000000-05-045173

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AI Filing Summary & Sentiment

File numbers found in text: 000-21352

Date

August 31, 2005

Author

Larry Spirgel

Form

UPLOAD

Company

APPLIED INNOVATION INC (CIK 0000798399)

Letter

Mail Stop 3561 August 31, 2005 Via U.S. Mail and Fax Mr. Andrew Dosch Chief Financial Officer Applied Innovation, Inc. 5800 Innovation Drive Dublin, Ohio 43016

RE: Applied Innovation, Inc. Form 10-K for the fiscal year ended December 31, 2004 Filed March 7, 2005 File No. 000-21352

Dear Mr. Dosch:

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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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 3561

      August 31, 2005

Via U.S. Mail and Fax
Mr. Andrew Dosch
Chief Financial Officer
Applied Innovation, Inc.
5800 Innovation Drive
Dublin, Ohio  43016

	RE:	Applied Innovation, Inc.
      Form 10-K for the fiscal year ended December 31, 2004
		Filed March 7, 2005
		File No. 000-21352

Dear Mr. Dosch:

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

</TEXT>
</DOCUMENT>

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