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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

AI Filing Summary & Sentiment

Date
April 18, 2005
Author
H. Roger Schwall
Form
UPLOAD
Company
BJ SERVICES CO (CIK 0000864328)

Letter

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

Show Raw Text
<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>
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