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SEC Comment Letter for GARDENBURGER INC (CIK 0000859735) — Apr 21, 2005

GARDENBURGER INC (CIK 0000859735)
Date: April 21, 2005 · CIK: 0000859735 · Accession: 0000000000-05-019580

AI Filing Summary & Sentiment

File numbers found in text: 000-20330

Date
April 21, 2005
Author
H. Roger Schwall
Form
UPLOAD
Company
GARDENBURGER INC (CIK 0000859735)

Letter

April 21, 2005 via facsimile and U.S. mail Mr. Robert T. Trebing, Jr. Chief Financial Officer Gardenburger, Inc. 15615 Alton Parkway, Suite 350 Irvine, California 92618

Re: Gardenburger, Inc. Form 10-K, Filed December 29, 2003 Form 10-K, Filed February 18, 2005 File No. 000-20330

Dear Mr. Trebing:

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

Sincerely,
H. Roger Schwall
Assistant Director

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

							April 21, 2005

via facsimile and U.S. mail

Mr. Robert T. Trebing, Jr.
Chief Financial Officer
Gardenburger, Inc.
15615 Alton Parkway, Suite 350
Irvine, California 92618

	Re:	Gardenburger, Inc.
		Form 10-K, Filed December 29, 2003
      Form 10-K, Filed February 18, 2005
		File No. 000-20330

Dear Mr. Trebing:

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

							Sincerely,

							H. Roger Schwall
							Assistant Director

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Gardenburger, Inc.
March 31, 2005
page 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0405

         DIVISION OF
CORPORATION FINANCE

</TEXT>
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