SEC Comment Letter for BELDEN & BLAKE — Aug 11, 2005
BELDEN & BLAKE CORP /OH/ (CIK 0000880114)
Date: Aug. 11, 2005 · CIK: 0000880114 · Accession: 0000000000-05-041608
AI Filing Summary & Sentiment
Letter
August 8, 2005 Mr. Robert W. Peshek Senior Vice President and Chief Financial Officer Belden & Blake Corporation 5200 Stoneham Road North Canton, Ohio 44720
Re: Belden & Blake Corporation 10-K/A for the fiscal year ended December 31, 2004 File No. 0-20100
Dear Mr. Peshek:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
Sincerely,
April Sifford
Branch Chief
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<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
August 8, 2005
Mr. Robert W. Peshek
Senior Vice President and Chief Financial Officer
Belden & Blake Corporation
5200 Stoneham Road
North Canton, Ohio 44720
Re: Belden & Blake Corporation
10-K/A for the fiscal year ended December 31, 2004
File No. 0-20100
Dear Mr. Peshek:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
Sincerely,
April Sifford
Branch Chief
cc: Mr. Ryan Milne
Mr./Ms.
Company Name
Date, 2005
Page 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
MAIL STOP 7010
</TEXT>
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