SEC Comment Letter for LOGIC DEVICES INC (CIK 0000802851) — Sep 1, 2005
LOGIC DEVICES INC (CIK 0000802851)
Date: Sept. 1, 2005 · CIK: 0000802851 · Accession: 0000000000-05-045444
AI Filing Summary & Sentiment
Letter
September 1, 2005 Via Facsimile and U.S. Mail Ms. Kimiko Milheim Chief Financial Officer Logic Devices Incorporated 395 West Java Drive Sunnyvale, CA 94089
Re: Logic Devices Incorporated Form 10-K for the fiscal year ended September 30, 2004 Filed December 20, 2004 SEC File No. 0-17187
Dear Ms. Milheim:
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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<TEXT>
Mail Stop 6010
September 1, 2005
Via Facsimile and U.S. Mail
Ms. Kimiko Milheim
Chief Financial Officer
Logic Devices Incorporated
395 West Java Drive
Sunnyvale, CA 94089
Re: Logic Devices Incorporated
Form 10-K for the fiscal year ended September 30, 2004
Filed December 20, 2004
SEC File No. 0-17187
Dear Ms. Milheim:
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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Ms. Kimiko Milheim
Logic Devices Incorporated
August 10, 2005
Page 2
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