SEC Comment Letter for SIMTEK CORP (CIK 0000817516) — May 4, 2005

SIMTEK CORP (CIK 0000817516)
Date: May 4, 2005 · CIK: 0000817516 · Accession: 0000000000-05-021683

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AI Filing Summary & Sentiment

Date

May 3, 2005

Author

Martin F. James

Form

UPLOAD

Company

SIMTEK CORP (CIK 0000817516)

Letter

Mail Stop 03-06 May 3, 2005 Douglas Mitchell Chief Executive Officer Simtek Corporation 4250 Buckingham Drive, Suite 100 Colorado Springs, CO 80907

Re: Simtek Corporation Form 10-KSB for the fiscal year ended December 31, 2004 Filed March 17, 2005 File No. 0-19027

Dear Mr. Mitchell:

We have completed our review of your Form 10-KSB 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 03-06

						May 3, 2005

Douglas Mitchell
Chief Executive Officer
Simtek Corporation
4250 Buckingham Drive, Suite 100
Colorado Springs, CO  80907

	Re:	Simtek Corporation
		Form 10-KSB for the fiscal year ended December 31, 2004
			Filed March 17, 2005
		File No. 0-19027

Dear Mr. Mitchell:

	We have completed our review of your Form 10-KSB and related
filings and do not, at this time, have any further comments.

						Sincerely,

						Martin F. James
						Senior Assistant Chief Accountant

</TEXT>
</DOCUMENT>

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