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SEC Comment Letter for HOME SOLUTIONS OF AMERICA INC (CIK 0000855424) — Jun 14, 2005

HOME SOLUTIONS OF AMERICA INC (CIK 0000855424)
Date: June 14, 2005 · CIK: 0000855424 · Accession: 0000000000-05-029935

AI Filing Summary & Sentiment

File numbers found in text: 333-9435

Date
June 14, 2005
Author
Steven Jacobs
Form
UPLOAD
Company
HOME SOLUTIONS OF AMERICA INC (CIK 0000855424)

Letter

Mail Stop 4561 VIA U.S. MAIL AND FAX (214) 333-9435 Mr. Rick J. O`Brien Chief Financial Officer Home Solutions of America, Inc. 5565 Red Bird Center Drive, Suite 150 Dallas, TX 75237

Re: Home Solutions of America, Inc. Form 10-KSB for the year ended December 31, 2004 Filed March 28, 2005 File No. 1-31711

Dear Mr. O`Brien:

We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments.

Sincerely,
Steven Jacobs
Accounting Branch Chief

Show Raw Text
<DOCUMENT>
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<TEXT>

June 14, 2005

Mail Stop 4561

VIA U.S. MAIL AND FAX (214) 333-9435

Mr. Rick J. O`Brien
Chief Financial Officer
Home Solutions of America, Inc.
5565 Red Bird Center Drive, Suite 150
Dallas, TX 75237

Re:	Home Solutions of America, Inc.
	Form 10-KSB for the year ended December 31, 2004
	Filed March 28, 2005
	File No. 1-31711

Dear Mr. O`Brien:

      We have completed our review of your Form 10-KSB and related
filings and do not, at this time, have any further comments.

							Sincerely,

Steven Jacobs
Accounting Branch Chief

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Hewitt Associates, Inc.
December 28, 2004
Page 2

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