SEC Comment Letter for CENTENNIAL COMMUNICATIONS — Oct 6, 2005
CENTENNIAL COMMUNICATIONS CORP /DE (CIK 0000879573)
Date: Oct. 6, 2005 · CIK: 0000879573 · Accession: 0000000000-05-051512
AI Filing Summary & Sentiment
File numbers found in text: 000-19603
Letter
Mail Stop 3561 October 6, 2005 VIA U.S. MAIL AND FAX 732-556-2242 Mr. Thomas Fitzpatrick Chief Financial Officer Centennial Communications Corporation 3349 Route 138 Wall, NJ 07719
RE: Centennial Communications Corporation Form 10-K for the fiscal year ended May 31, 2005 Filed August 11, 2005 File No. 000-19603
Dear Mr. Fitzpatrick:
We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.
Sincerely,
Larry Spirgel
Assistant Director
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 3561
October 6, 2005
VIA U.S. MAIL AND FAX 732-556-2242
Mr. Thomas Fitzpatrick
Chief Financial Officer
Centennial Communications Corporation
3349 Route 138
Wall, NJ 07719
RE: Centennial Communications Corporation
Form 10-K for the fiscal year ended May 31, 2005
Filed August 11, 2005
File No. 000-19603
Dear Mr. Fitzpatrick:
We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.
Sincerely,
Larry Spirgel
Assistant Director
??
??
??
??
Mr. Thomas Fitzpatrick
Centennial Communications Corporation.
September 23, 2005
Page 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
</TEXT>
</DOCUMENT>