SEC Comment Letter for HOMEFED CORP (CIK 0000833795) — May 19, 2005
HOMEFED CORP (CIK 0000833795)
Date: May 19, 2005 · CIK: 0000833795 · Accession: 0000000000-05-024794
AI Filing Summary & Sentiment
File numbers found in text: 001-10153
Letter
Mail Stop 0409 VIA U.S. MAIL AND FAX (760) 918-8210 Ms. Erin Ruhe VP, Treasurer and Controller HomeFed Corporation 1903 Wright Place, Suite 220 Carlsbad, CA 92008
Re: HomeFed Corporation Form 10-K for the year ended December 31, 2004 File No. 001-10153
Dear Ms. Ruhe:
We have completed our review of your Form 10-K referenced above and have no further comments at this time.
Sincerely,
Steven Jacobs
Accounting Branch Chief
Show Raw Text
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<FILENAME>filename1.txt
<TEXT>
May 19, 2005
Mail Stop 0409
VIA U.S. MAIL AND FAX (760) 918-8210
Ms. Erin Ruhe
VP, Treasurer and Controller
HomeFed Corporation
1903 Wright Place, Suite 220
Carlsbad, CA 92008
Re: HomeFed Corporation
Form 10-K for the year ended December 31, 2004
File No. 001-10153
Dear Ms. Ruhe:
We have completed our review of your Form 10-K referenced
above
and have no further comments at this time.
Sincerely,
Steven Jacobs
Accounting Branch Chief
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Homefed Corporation
May 3, 2005
Page 1 of 1
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