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SEC Comment Letter for NATIONAL VISION INC (CIK 0000868263) — Aug 1, 2005

NATIONAL VISION INC (CIK 0000868263)
Date: Aug. 1, 2005 · CIK: 0000868263 · Accession: 0000000000-05-039570

AI Filing Summary & Sentiment

Referenced dates: July 6, 2005

Date
July 14, 2005
Author
Michael Moran
Form
UPLOAD
Company
NATIONAL VISION INC (CIK 0000868263)

Letter

Mail Stop 0308 July 14, 2005 Paul A. Criscillis, Jr. Chief Financial Officer National Vision, Inc. 296 Grayson Highway Lawrenceville, Georgia 30045

Re: National Vision, 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. 1-16635

Dear Mr. Criscillis:

We have reviewed your response dated July 11, 2005 to our comment letter dated July 6, 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

Show Raw Text
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<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 0308

July 14, 2005

Paul A. Criscillis, Jr.
Chief Financial Officer
National Vision, Inc.
296 Grayson Highway
Lawrenceville, Georgia  30045

      Re: 	National Vision, 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.  1-16635

Dear Mr. Criscillis:

	We have reviewed your response dated July 11, 2005 to our
comment letter dated July 6, 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

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