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SEC Comment Letter for DELTA WOODSIDE INDUSTRIES — Apr 18, 2005

DELTA WOODSIDE INDUSTRIES INC /SC/ (CIK 0000806624)
Date: April 18, 2005 · CIK: 0000806624 · Accession: 0000000000-05-018799

AI Filing Summary & Sentiment

Date
April 18, 2005
Author
Michael Moran
Form
UPLOAD
Company
DELTA WOODSIDE INDUSTRIES INC /SC/ (CIK 0000806624)

Letter

April 18, 2005 By Facsimile and U.S. Mail Mr. William F. Garrett President, Chief Executive Officer and Director Delta Woodside Industries, Inc. P.O. Box 6126 100 Augusta Street Greenville, SC 29606

Re: Form 10-K for the year ended July 3, 2004 Form 10-Q for the period ended October 2, 2004 File No. 1-10095

Dear Mr. Garrett:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
Michael Moran
Accounting Branch Chief

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 3-8

      							 April 18, 2005

By Facsimile and U.S. Mail

Mr. William F. Garrett
President, Chief Executive Officer and Director
Delta Woodside Industries, Inc.
P.O. Box 6126
100 Augusta Street
Greenville, SC 29606

Re:
      Form 10-K for the year ended July 3, 2004
      Form 10-Q for the period ended October 2, 2004
	File No. 1-10095

Dear Mr. Garrett:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,

								Michael Moran
      Accounting Branch Chief

</TEXT>
</DOCUMENT>