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SEC Company Response from ARC WIRELESS SOLUTIONS INC (CIK 0000826326) — May 31, 2005

ARC WIRELESS SOLUTIONS INC (CIK 0000826326)
Date: May 31, 2005 · CIK: 0000826326 · Accession: 0001000096-05-000367

AI Filing Summary & Sentiment

File numbers found in text: 000-18122

Referenced dates: May 26, 2005

Date
May 31, 2005
Author
Assistant Director
Form
CORRESP
Company
ARC WIRELESS SOLUTIONS INC (CIK 0000826326)

Letter

AutoCoded Document May 31, 2005 Mr. Larry Spirgel Assistant Director United States Securities and Exchange Commission Mail Stop 0407 Washington, D.C. 20549

RE: ARC Wireless Solutions, Inc. Form 10-K for the fiscal year ended December 31, 2004 File no. 000-18122

Dear Mr. Spirgel:

Enclosed please find our responses to your comment letter dated May 26, 2005.

Based on the evaluation as of December 31, 2004, by our Chief Executive Officer and Chief Financial Officer, we concluded that our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended) were effective as of that date to ensure that information required to be disclosed by us in reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in SEC’s rules and forms.

If you should have any additional comments or questions please feel free to contact me at 303-439-8387.

Monty R. Lamirato Chief Financial Officer ARC Wireless Solutions, Inc.

Show Raw Text
CORRESP
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filename1.htm

AutoCoded Document

May 31, 2005

Mr. Larry
Spirgel
Assistant Director
United
States Securities and Exchange Commission
Mail Stop 0407
Washington, D.C. 20549

RE:  ARC
Wireless Solutions, Inc.
Form 10-K for the fiscal year ended December 31, 2004
File no.
000-18122

Dear Mr.
Spirgel:

Enclosed
please find our responses to your comment letter dated May 26, 2005.

Based
on the evaluation as of December 31, 2004, by our Chief Executive Officer and
Chief Financial Officer, we concluded that our disclosure controls and
procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities
Exchange Act of 1934, as amended) were effective as of that date to ensure that
information required to be disclosed by us in reports that we file or submit
under the Exchange Act is recorded, processed, summarized and reported within
the time periods specified in SEC’s rules and forms.

If you
should have any additional comments or questions please feel free to contact me
at 303-439-8387.

Monty R.
Lamirato
Chief Financial Officer
ARC Wireless Solutions, Inc.