SEC Comment Letter for EMCORE CORP (EMKR) (CIK 0000808326) — Mar 22, 2005
EMCORE CORP (EMKR) (CIK 0000808326)
Date: March 22, 2005 · CIK: 0000808326 · Accession: 0000000000-05-013160
AI Filing Summary & Sentiment
File numbers found in text: 000-22175
Letter
Mail Stop 0306 March 21, 2005 Mr. Thomas G. Werthan Executive Vice President and Chief Financial Officer Emcore Corporation 145 Belmont Drive Somerset, NJ 08873
RE: Emcore Corporation Form 10-K for the fiscal year ended September 30, 2004 Form 10-Q for the quarter ended December 31, 2004 File No. 000-22175
Dear Mr. Werthan:
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
Show Raw Text
<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> Mail Stop 0306 March 21, 2005 Mr. Thomas G. Werthan Executive Vice President and Chief Financial Officer Emcore Corporation 145 Belmont Drive Somerset, NJ 08873 RE: Emcore Corporation Form 10-K for the fiscal year ended September 30, 2004 Form 10-Q for the quarter ended December 31, 2004 File No. 000-22175 Dear Mr. Werthan: 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 </TEXT> </DOCUMENT>