SEC Comment Letter for HAWK CORP (CIK 0000849240) — Nov 18, 2005

HAWK CORP (CIK 0000849240)
Date: Nov. 18, 2005 · CIK: 0000849240 · Accession: 0000000000-05-058436

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AI Filing Summary & Sentiment

File numbers found in text: 001-13797

Date

November 18, 2005

Author

Linda Cvrkel

Form

UPLOAD

Company

HAWK CORP (CIK 0000849240)

Letter

November 18, 2005 Mail Stop 3561 Joseph L. Levanduski Chief Financial Officer Hawk Corporation 200 Public Square Suite 1500 Cleveland, Ohio 44114

RE: Hawk Corporation Form 10-K for the Fiscal Year Ended December 31, 2004 Form 10-Q for the Quarter Ended March 31, 2005 Form 10-Q for the Quarter Ended June 30, 2005 File No. 001-13797

Dear Mr. Levanduski:

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

Sincerely,
Linda Cvrkel
Branch Chief

Show Raw Text

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

								November 18, 2005
Mail Stop 3561

Joseph L. Levanduski
Chief Financial Officer
Hawk Corporation
200 Public Square
Suite 1500
Cleveland, Ohio 44114

RE:	Hawk Corporation
Form 10-K for the Fiscal Year Ended December 31, 2004
Form 10-Q for the Quarter Ended March 31, 2005
Form 10-Q for the Quarter Ended June 30, 2005
		File No. 001-13797

Dear Mr. Levanduski:

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

								Sincerely,

								Linda Cvrkel
								Branch Chief

</TEXT>
</DOCUMENT>

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