SEC Comment Letter for AMERICAN MEDICAL TECHNOLOGIES — Sep 7, 2005

AMERICAN MEDICAL TECHNOLOGIES INC/DE (CIK 0000874388)
Date: Sept. 7, 2005 · CIK: 0000874388 · Accession: 0000000000-05-046243

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AI Filing Summary & Sentiment

File numbers found in text: 000-19195

Date

September 7, 2005

Author

Martin F. James

Form

UPLOAD

Company

AMERICAN MEDICAL TECHNOLOGIES INC/DE (CIK 0000874388)

Letter

Mail Stop 6010 September 7, 2005 Ms. Barbara Woody Controller and Principal Accounting Officer American Medical Technologies, Inc. 5655 Bear Lane Corpus Christi, TX 78405

Re: American Medical Technologies, Inc. Form 10-KSB for Fiscal Year Ended December 31, 2004 Filed March 31, 2005 File No. 000-19195

Dear Ms. Woody:

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

Sincerely,
Martin F. James
Senior Assistant Chief
Accountant

Show Raw Text

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

Mail Stop 6010

      	September 7, 2005

Ms. Barbara Woody
Controller and Principal Accounting Officer
American Medical Technologies, Inc.
5655 Bear Lane
Corpus Christi, TX 78405

      Re:	American Medical Technologies, Inc.
      Form 10-KSB for Fiscal Year Ended December 31, 2004
      Filed March 31, 2005
      File No. 000-19195

Dear Ms. Woody:

	We have completed our review of your Form 10-KSB 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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