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SEC Comment Letter for FOOD TECHNOLOGY SERVICE INC (CIK 0000868267) — Aug 22, 2005

FOOD TECHNOLOGY SERVICE INC (CIK 0000868267)
Date: Aug. 22, 2005 · CIK: 0000868267 · Accession: 0000000000-05-043211

AI Filing Summary & Sentiment

File numbers found in text: 000-19047

Date
August 22, 2005
Author
Steven Jacobs
Form
UPLOAD
Company
FOOD TECHNOLOGY SERVICE INC (CIK 0000868267)

Letter

Mail Stop 4561 VIA U.S. MAIL AND FAX (863) 425-5526 Mr. Richard G. Hunter, Ph. D. Chief Executive Officer and Chief Financial Officer Food Technology Service, Inc. 502 Prairie Mine Road Mulberry, FL 33860

Re: Food Technology Service, Inc. Form 10-KSB for the year ended December 31, 2004 Filed April 4, 2005 File No. 000-19047

Dear Mr. Hunter:

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

Sincerely,
Steven Jacobs
Accounting Branch Chief

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

	August 22, 2005

Mail Stop 4561

VIA U.S. MAIL AND FAX (863) 425-5526

Mr. Richard G. Hunter, Ph. D.
Chief Executive Officer and
   Chief Financial Officer
Food Technology Service, Inc.
502 Prairie Mine Road
Mulberry, FL  33860

Re:	Food Technology Service, Inc.
      Form 10-KSB for the year ended December 31, 2004
      Filed April 4, 2005
      File No. 000-19047

Dear Mr. Hunter:

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

								Sincerely,

      Steven Jacobs
      Accounting Branch Chief

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</TEXT>
</DOCUMENT>