SEC Comment Letter for WOLVERINE TUBE INC (CIK 0000821407) — Aug 8, 2005
WOLVERINE TUBE INC (CIK 0000821407)
Date: Aug. 8, 2005 · CIK: 0000821407 · Accession: 0000000000-05-040827
AI Filing Summary & Sentiment
Letter
Mail Stop 7010 August 8, 2005 Mr. Thomas B. Sabol Executive Vice President Chief Financial Officer Wolverine Tube, Inc. 200 Clinton Avenue West, Suite 1000 Huntsville, Alabama 35801
Re: Form 10-K for Fiscal Year Ended December 31, 2004 Form 10-Q for Fiscal Quarter Ended March 31, File No. 1-12164
Dear Mr. Sabol:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
If you have any further questions regarding our review of your filings, please direct them to Gus Rodriguez, Staff Accountant, at (202) 551-3752 or, in his absence, to Nate Cheney at (202) 551- 3714.
Sincerely,
Rufus Decker
Accounting Branch Chief
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<TEXT>
Mail Stop 7010
August 8, 2005
Mr. Thomas B. Sabol
Executive Vice President Chief Financial Officer
Wolverine Tube, Inc.
200 Clinton Avenue West, Suite 1000
Huntsville, Alabama 35801
Re: Form 10-K for Fiscal Year Ended December 31, 2004
Form 10-Q for Fiscal Quarter Ended March 31,
2005
File No. 1-12164
Dear Mr. Sabol:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
If you have any further questions regarding our review of
your
filings, please direct them to Gus Rodriguez, Staff Accountant, at
(202) 551-3752 or, in his absence, to Nate Cheney at (202) 551-
3714.
Sincerely,
Rufus Decker
Accounting Branch Chief
??
??
??
??
Mr. J. Gordon Beittenmiller
March 25, 2005
Page 1 of 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
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