SEC Comment Letter for CPS TECHNOLOGIES (CPSH) — Aug 31, 2005
CPS TECHNOLOGIES CORP/DE/ (CPSH) (CIK 0000814676)
Date: Aug. 31, 2005 · CIK: 0000814676 · Accession: 0000000000-05-045248
AI Filing Summary & Sentiment
Letter
via U.S. Mail and facsimile to (508) 222-0220 Grant C. Bennett President and Treasurer Ceramics Process Systems Corporation 111 South Worcester Street P.O. Box 338 Chartley, MA 02712-0338 File No. 0-16088
RE: Ceramics Process Systems Corporation Form 10-K for the fiscal year ended December 25, 2004 Filed March 28, 2005
Dear Mr. Bennett:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
Sincerely,
Nili Shah
Branch Chief
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
August 29, 2005
via U.S. Mail and facsimile to (508) 222-0220
Grant C. Bennett
President and Treasurer
Ceramics Process Systems Corporation
111 South Worcester Street
P.O. Box 338
Chartley, MA 02712-0338
RE: Ceramics Process Systems Corporation
Form 10-K for the fiscal year ended December 25, 2004
Filed March 28, 2005
File No. 0-16088
Dear Mr. Bennett:
We have completed our review of your Form 10-K and related filings
and have no further comments at this time.
Sincerely,
Nili Shah
Branch Chief
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
</TEXT>
</DOCUMENT>