SEC Comment Letter for TRIMBLE INC. (TRMB) (CIK 0000864749) (TRMB) — Nov 4, 2005

TRIMBLE INC. (TRMB) (CIK 0000864749)
Date: Nov. 4, 2005 · CIK: 0000864749 · Accession: 0000000000-05-056276

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AI Filing Summary & Sentiment

File numbers found in text: 001-14845

Date

November 4, 2005

Author

Martin F. James

Form

UPLOAD

Company

TRIMBLE INC. (TRMB) (CIK 0000864749)

Letter

Mail Stop 6010 November 4, 2005 Rajat Bahri Chief Financial Officer Trimble Navigation Limited 749 North Mary Avenue Sunnyvale, California 94085

Re: Trimble Navigation Limited Form 10-K for year ended December 31, 2004 Filed March 15, 2005 File No. 001-14845

Dear Mr. Bahri:

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

Sincerely,
Martin F. James
Senior Assistant Chief
Accountant

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

Mail Stop 6010

								November 4, 2005

Rajat Bahri
Chief Financial Officer
Trimble Navigation Limited
749 North Mary Avenue
Sunnyvale, California  94085

	Re:	Trimble Navigation Limited
		Form 10-K for year ended December 31, 2004
		Filed March 15, 2005
		File No. 001-14845

Dear Mr. Bahri:

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

								Sincerely,

								Martin F. James
								Senior Assistant Chief
Accountant

</TEXT>
</DOCUMENT>

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