SEC Comment Letter for ARTESIAN RESOURCES CORP (ARTNA, ARTNB) (CIK 0000863110) (ARTNA) — Aug 16, 2005
ARTESIAN RESOURCES CORP (ARTNA, ARTNB) (CIK 0000863110)
Date: Aug. 16, 2005 · CIK: 0000863110 · Accession: 0000000000-05-042214
AI Filing Summary & Sentiment
Letter
Mail Stop 3561 By Facsimile and U.S. Mail Mr. David B. Spacht Chief Financial Officer Artesian Resources Corporation 664 Churchmans Road Newark, Delaware 19702
Re: Artesian Resources Corporation Form 10-K for the year ended December 31, 2004 Filed March 31, 2005 File No. 0-18516
Dear Mr. Spacht:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
Sincerely,
Michael Moran
Accounting Branch Chief
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
August 15, 2005
Mail Stop 3561
By Facsimile and U.S. Mail
Mr. David B. Spacht
Chief Financial Officer
Artesian Resources Corporation
664 Churchmans Road
Newark, Delaware 19702
Re: Artesian Resources Corporation
Form 10-K for the year ended December 31, 2004
Filed March 31, 2005
File No. 0-18516
Dear Mr. Spacht:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
Sincerely,
Michael Moran
Accounting Branch Chief
</TEXT>
</DOCUMENT>