SEC Comment Letter for ARI NETWORK SERVICES — Oct 13, 2005
ARI NETWORK SERVICES INC /WI (CIK 0000879796)
Date: Oct. 13, 2005 · CIK: 0000879796 · Accession: 0000000000-05-052458
AI Filing Summary & Sentiment
File numbers found in text: 000-19608
Letter
Room 4561 October 13, 2005 Brian E. Dearing Chairman of the Board, Chief Executive Officer and President ARI Network Systems, Inc. 11425 W. Lake Park Drive Milwaukee, Wisconsin 53224
Re: ARI Network Services, Inc. Form 10-KSB for the Fiscal Year Ended July 31, 2004 Filed October 29, 2004 Forms 10-QSB for the fiscal quarters ended October 31, 2004, January 31, 2005 and April 30, 2005 Forms 8-K filed October 14, 2004, December 2, 2004, February 24, and May 19, 2005 File No. 000-19608
Dear Mr. Dearing:
We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments.
Sincerely,
Kathleen Collins
Accounting Branch Chief
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Room 4561
October 13, 2005
Brian E. Dearing
Chairman of the Board,
Chief Executive Officer and President
ARI Network Systems, Inc.
11425 W. Lake Park Drive
Milwaukee, Wisconsin 53224
Re: ARI Network Services, Inc.
Form 10-KSB for the Fiscal Year Ended
July 31, 2004
Filed October 29, 2004
Forms 10-QSB for the fiscal quarters ended October 31, 2004,
January 31, 2005 and April 30, 2005
Forms 8-K filed October 14, 2004, December 2, 2004, February 24,
2005
and May 19, 2005
File No. 000-19608
Dear Mr. Dearing:
We have completed our review of your Form 10-KSB and related
filings
and do not, at this time, have any further comments.
Sincerely,
Kathleen Collins
Accounting Branch Chief
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Mr. Barry Steinberg
Manchester Technologies, Inc.
June 7, 2005
Page 1
</TEXT>
</DOCUMENT>