SEC Comment Letter for CITIZENS BANCSHARES — Oct 3, 2005
CITIZENS BANCSHARES CORP /GA/ (CIK 0000813640)
Date: Oct. 3, 2005 · CIK: 0000813640 · Accession: 0000000000-05-050872
AI Filing Summary & Sentiment
File numbers found in text: 000-14535
Letter
October 3, 2005 By U.S. Mail and facsimile to 404-653-2877 Samuel J. Cox Chief Financial Officer Citizens Bancshares Corporation 75 Piedmont Avenue, N.E., Atlanta, Georgia 30302
Re: Citizens Bancshares Corporation Form 10-K for the Fiscal Year Ended December 31, 2004 Forms 10-Q for the Quarters Ended March 31, 2005 and June 30, 2005 File No. 000-14535
Dear Mr. Cox:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
Sincerely,
Don Walker
Senior Assistant
Chief Accountant
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 4561
October 3, 2005
By U.S. Mail and facsimile to 404-653-2877
Samuel J. Cox
Chief Financial Officer
Citizens Bancshares Corporation
75 Piedmont Avenue, N.E.,
Atlanta, Georgia 30302
Re: Citizens Bancshares Corporation
Form 10-K for the Fiscal Year Ended December 31, 2004
Forms 10-Q for the Quarters Ended March 31, 2005 and June 30, 2005
File No. 000-14535
Dear Mr. Cox:
We have completed our review of your Form 10-K and related filings
and have no further comments at this time.
Sincerely,
Don Walker
Senior Assistant
Chief Accountant
Samuel J. Cox
Citizens Bancshares Corporation
September 8, 2005
Page 1
</TEXT>
</DOCUMENT>