SEC Comment Letter for OBSIDIAN ENTERPRISES INC (CIK 0000825521) — Dec 13, 2005
OBSIDIAN ENTERPRISES INC (CIK 0000825521)
Date: Dec. 13, 2005 · CIK: 0000825521 · Accession: 0000000000-05-062034
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
December 13, 2005
Timothy S. Durham
Chief Executive Officer and Chairman of the Board
Obsidian Enterprises, Inc.
111 Monument Circle, Suite 4800
Indianapolis, Indiana 46204
Re: Obsidian Enterprises, Inc.
Schedule 13E-3
Filed by the Filing Persons on December 7, 2005
File No. 5-40250
Dear Mr. Durham:
We have completed our review of your Schedule 13E-3 and have
no
further comments at this time.
Sincerely,
Pamela A. Long
Assistant Director
cc: Stephen J. Hackman, Esq.
Ice Miller
One American Square, Box 82001
Indianapolis, Indiana 46284-0002
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0404
DIVISION OF
CORPORATION FINANCE
</TEXT>
</DOCUMENT>