SEC Comment Letter for BJ SERVICES CO (CIK 0000864328) — Apr 18, 2005
BJ SERVICES CO (CIK 0000864328)
Date: April 18, 2005 · CIK: 0000864328 · Accession: 0000000000-05-018788
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
April 18, 2005
via facsimile and U.S. mail
Mr. J.W.Stewart
Chief Executive Officer
BJ Services Company
5500 Northwest Central Drive
Houston, Texas 77092
Re: BJ Services Company
Form 10-K, Filed January 26, 2005
Form 10-Q, Filed February 9, 2005
File No. 1-10570
Dear Mr. Stewart:
We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.
Sincerely,
H. Roger Schwall
Assistant Director
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BJ Services Company
April 18, 2005
page 2
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0405
DIVISION OF
CORPORATION FINANCE
</TEXT>
</DOCUMENT>