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SEC Company Response from TMS — Nov 1, 2004

TMS INC /OK/ (CIK 0000835412)
Date: Nov. 1, 2004 · CIK: 0000835412 · Accession: 0000909334-04-000314

AI Filing Summary & Sentiment

Date
October 29, 2004
Author
Assistant Director
Form
CORRESP
Company
TMS INC /OK/ (CIK 0000835412)

Letter

TMSSequoia [Logo] The Imaging Solutions Company October 29, 2004 Ms. Barbara C. Jacobs Assistant Director Securities Exchange Commission Washington, DC 20549

Re: TMS, Inc. Supplemental material received on October 11, 2004 PREM14A File No. 33-22780

Dear Ms. Jacobs:

This letter is in response to your comment letter of October 28, 2004 with respect to the above Proxy Statement and your request for a statement by the Company about the accuracy and adequacy of the disclosures that we have made in the Proxy Statement.

The Company and its management hereby acknowledge the following:

1. The Company is responsible for the adequacy and accuracy of the disclosure in its filings;

2. Staff comments or changes to disclosure in response to staff comments in the filings reviewed by the staff do not foreclose the Commission from taking any action with respect to the filing; and

3. The company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very Truly Yours,
DEBORAH D. MOSIER
Deborah D. Mosier
President, Chief Financial Officer and Director

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
TMSSequoia [Logo]
The Imaging Solutions Company

October 29, 2004

Ms. Barbara C. Jacobs
Assistant Director
Securities Exchange Commission
Washington, DC  20549

Re:  TMS, Inc.
         Supplemental material received on October 11, 2004
         PREM14A
         File No. 33-22780

Dear Ms. Jacobs:

This  letter is in  response  to your  comment  letter of October  28, 2004 with
respect to the above Proxy  Statement  and your  request for a statement  by the
Company about the accuracy and adequacy of the disclosures  that we have made in
the Proxy Statement.

The Company and its management hereby acknowledge the following:

     1.   The  Company is  responsible  for the  adequacy  and  accuracy  of the
          disclosure in its filings;

     2.   Staff  comments or changes to disclosure in response to staff comments
          in the filings  reviewed by the staff do not foreclose the  Commission
          from taking any action with respect to the filing; and

     3.   The  company  may  not  assert  staff  comments  as a  defense  in any
          proceeding initiated by the Commission or any person under the federal
          securities laws of the United States.

Very Truly Yours,

DEBORAH D. MOSIER
Deborah D. Mosier
President, Chief Financial Officer and Director

TMSSequoia Corporate Headquarters
206 West Sixth Avenue, Stillwater, OK 74074-4017

800-944-7654, 405-377-0880, 405-742-1707

www.tmssequoia.com

</TEXT>
</DOCUMENT>