SEC Comment Letter for RENTECH — Aug 10, 2005

RENTECH INC /CO/ (CIK 0000868725)
Date: Aug. 10, 2005 · CIK: 0000868725 · Accession: 0000000000-05-041388

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AI Filing Summary & Sentiment

Date

August 2, 2005

Author

Rufus Decker

Form

UPLOAD

Company

RENTECH INC /CO/ (CIK 0000868725)

Letter

Mail Stop 7010 August 2, 2005 Mr. Geoffrey S. Flagg Chief Financial Officer Rentech, Inc. 1331 17th Street, Suite 720 Denver, Colorado 80202-1557

RE: Form 10-K for the Fiscal Year Ended September 30, 2004 Forms 10-Q for the Fiscal Quarters Ended December 31, 2004 and March 31, 2005 File No. 0-19260

Dear Mr. Flagg:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

If you have any further questions regarding our review of your filings, please direct them to Gus Rodriguez, Staff Accountant, at (202) 551-3752 or, in his absence, to Scott Watkinson at (202) 551- 3741.

Sincerely,
Rufus Decker
Accounting Branch Chief
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 7010

      August 2, 2005

Mr. Geoffrey S. Flagg
Chief Financial Officer
Rentech, Inc.
1331 17th Street, Suite 720
Denver, Colorado 80202-1557

      RE:	Form 10-K for the Fiscal Year Ended September 30, 2004
           		Forms 10-Q for the Fiscal Quarters Ended
December
31, 2004 and
                  March 31, 2005
             	File No. 0-19260

Dear Mr. Flagg:

      We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

      If you have any further questions regarding our review of
your
filings, please direct them to Gus Rodriguez, Staff Accountant, at
(202) 551-3752 or, in his absence, to Scott Watkinson at (202)
551-
3741.

							Sincerely,

							Rufus Decker
							Accounting Branch Chief
??

??

??

??

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>

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