SEC Comment Letter for HEARUSA INC (CIK 0000821536) — Jun 23, 2005
HEARUSA INC (CIK 0000821536)
Date: June 23, 2005 · CIK: 0000821536 · Accession: 0000000000-05-031891
AI Filing Summary & Sentiment
File numbers found in text: 001-11655
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> Mail Stop 0308 June 23, 2005 Mr. Gino Chouinard Executive Vice President and Chief Financial Officer Hear USA, Inc. 1250 Northpoint Parkway West Palm Beach, Florida 33407 RE: Hear USA, Inc. Form 10-K for Fiscal Year Ended December 25, 2004 Filed March 1, 2005 File No. 001-11655 Dear Mr. Chouinard: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, George F. Ohsiek, Jr. Branch Chief </TEXT> </DOCUMENT>