SEC Comment Letter for SCI Engineered Materials, Inc. (SCIA) (CIK 0000830616) (SCIA) — May 31, 2005
SCI Engineered Materials, Inc. (SCIA) (CIK 0000830616)
Date: May 31, 2005 · CIK: 0000830616 · Accession: 0000000000-05-026554
AI Filing Summary & Sentiment
File numbers found in text: 000-31641
Letter
Mail Stop 03-06 May 31, 2005 Gerald S. Blaskie Chief Financial Officer Superconductive Components, Inc. 2839 Charter Street Columbus, Ohio 43228
Re: Superconductive Components, Inc. Form 10-KSB for year ended December 31, 2004 Filed March 31, 2005 File No. 000-31641
Dear Mr. Blaskie:
We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments.
Sincerely,
Martin F. James
Senior Assistant Chief Accountant
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> Mail Stop 03-06 May 31, 2005 Gerald S. Blaskie Chief Financial Officer Superconductive Components, Inc. 2839 Charter Street Columbus, Ohio 43228 Re: Superconductive Components, Inc. Form 10-KSB for year ended December 31, 2004 Filed March 31, 2005 File No. 000-31641 Dear Mr. Blaskie: We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments. Sincerely, Martin F. James Senior Assistant Chief Accountant </TEXT> </DOCUMENT>