SEC Comment Letter for ALT5 Sigma Corp (ALTS) (CIK 0000862861) (AIFC) — Jul 18, 2005

ALT5 Sigma Corp (ALTS) (CIK 0000862861)
Date: July 18, 2005 · CIK: 0000862861 · Accession: 0000000000-05-036593

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Referenced dates: May 25, 2005

Date

July 12, 2005

Author

Michael Moran

Form

UPLOAD

Company

ALT5 Sigma Corp (ALTS) (CIK 0000862861)

Letter

Mail Stop 0308 July 12, 2005 Linda A. Koenig Chief Financial Officer Appliance Recycling Centers of America, Inc. 7400 Excelsior Boulevard Minneapolis, Minnesota 55426-4517

Re: Appliance Recycling Centers of America, Inc. Form 10-K for the Fiscal Year Ended January 1, 2005 Form 10-Q for the Fiscal Quarter Ended April 2, 2005 File No. 0-19621

Dear Ms. Koenig:

We have reviewed your response dated June 17, 2005 to our comment letter dated May 25, 2005. We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
Michael Moran
Branch Chief

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

Mail Stop 0308

July 12, 2005

Linda A. Koenig
Chief Financial Officer
Appliance Recycling Centers of America, Inc.
7400 Excelsior Boulevard
Minneapolis, Minnesota  55426-4517

      Re: 	Appliance Recycling Centers of America, Inc.
		Form 10-K for the Fiscal Year Ended January 1, 2005
		Form 10-Q for the Fiscal Quarter Ended April 2, 2005
		File No.  0-19621

Dear Ms. Koenig:

	We have reviewed your response dated June 17, 2005 to our
comment letter dated May 25, 2005.  We have completed our review
of
your Form 10-K and related filings and have no further comments at
this time.

Sincerely,

Michael Moran
Branch Chief

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Stanley Works
Form 10-K
Page 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0308

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>

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