SEC Comment Letter for TGFIN HOLDINGS INC (CIK 0000876134) — Jun 17, 2005

TGFIN HOLDINGS INC (CIK 0000876134)
Date: June 17, 2005 · CIK: 0000876134 · Accession: 0000000000-05-030620

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AI Filing Summary & Sentiment

Date

June 17, 2005

Author

Accountant

Form

UPLOAD

Company

TGFIN HOLDINGS INC (CIK 0000876134)

Letter

Room 4561 June 17, 2005 S. Emerson Lybbert President, Principal Executive Officer, and Principal Financial Officer TGFIN Holdings, Inc. 1517 North 260 East North Logan, Utah 84341

Re: TGFIN Holdings, Inc. Form 10-KSB for the Fiscal Year Ended December 31, 2004 Filed March 31, 2005 File No. 0-19470

Dear Mr. Lybbert,

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

Very truly yours,
Craig Wilson
Senior Assistant Chief
Accountant

Show Raw Text

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

Room 4561
      June 17, 2005

S. Emerson Lybbert
President, Principal Executive Officer,
and Principal Financial Officer
TGFIN Holdings, Inc.
1517 North 260 East
North Logan, Utah 84341

      Re:	TGFIN Holdings, Inc.
		Form 10-KSB for the Fiscal Year Ended December 31, 2004
      Filed March 31, 2005
		File No. 0-19470

Dear Mr. Lybbert,

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

							Very truly yours,

							Craig Wilson
							Senior Assistant Chief
Accountant

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Global Payment Technologies, Inc.
May 2, 2005
Page 1 of 1

</TEXT>
</DOCUMENT>

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