SEC Comment Letter for NOFIRE TECHNOLOGIES INC (CIK 0000823070) — May 3, 2005
NOFIRE TECHNOLOGIES INC (CIK 0000823070)
Date: May 3, 2005 · CIK: 0000823070 · Accession: 0000000000-05-021498
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 0510
May 3, 2005
via U.S. mail and facsimile
Mr. Sam Oolie
Chief Financial Officer
NoFire Technologies, Inc.
21 Industrial Avenue
Upper Saddle River, NJ 07458
RE: Form 10-KSB for the fiscal year ended August 31, 2004
Form 10-QSB for the quarter ended November 30, 2004
File No. 1-11061
Dear Mr. Oolie:
We have completed our review of your Form 10-KSB 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 Jeffrey Gordon, Staff Accountant,
at
(202) 824-5685 or, in his absence, to the undersigned at (202)
942-
1774.
Sincerely,
Rufus Decker
Accounting Branch Chief
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Mr. J. Gordon Beittenmiller
March 25, 2005
Page 1 of 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0510
DIVISION OF
CORPORATION FINANCE
</TEXT>
</DOCUMENT>