SEC Comment Letter for GREAT LAKES BANCORP, INC. (CIK 0000840387) — Nov 1, 2005

GREAT LAKES BANCORP, INC. (CIK 0000840387)
Date: Nov. 1, 2005 · CIK: 0000840387 · Accession: 0000000000-05-055340

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AI Filing Summary & Sentiment

Date

November 1, 2005

Author

Donald Walker

Form

UPLOAD

Company

GREAT LAKES BANCORP, INC. (CIK 0000840387)

Letter

November 1, 2005 Mail Stop 4561 Mr. John Okubo Chief Financial Officer Bay View Capital Corporation 1840 Gateway Drive San Mateo, California 94404

RE: Bay View Capital Corporation Form 10-K for the Fiscal Year Ended December 31, 2004 Filed April 18, 2005 File No. 1-14879

Dear Mr. Okubo:

We have completed our review of your Form 10-K and have no further comments at this time.

Sincerely,
Donald Walker
Senior Assistant Chief
Accountant

Show Raw Text

<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

									November 1, 2005

Mail Stop 4561
Mr. John Okubo
Chief Financial Officer
Bay View Capital Corporation
1840 Gateway Drive
San Mateo, California 94404

      RE:	Bay View Capital Corporation
      Form 10-K for the Fiscal Year Ended December 31, 2004
      Filed April 18, 2005
      File No. 1-14879

Dear Mr. Okubo:

	We have completed our review of your Form 10-K and have no
further comments at this time.

								Sincerely,

      Donald Walker
								Senior Assistant Chief
Accountant

</TEXT>
</DOCUMENT>

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