SEC Company Response from TMS — Nov 1, 2004
TMS INC /OK/ (CIK 0000835412)
Date: Nov. 1, 2004 · CIK: 0000835412 · Accession: 0000909334-04-000314
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<TYPE>CORRESP
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<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
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