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SEC Comment Letter for OPHTHALMIC IMAGING SYSTEMS (CIK 0000885317) — Jun 10, 2005

OPHTHALMIC IMAGING SYSTEMS (CIK 0000885317)
Date: June 10, 2005 · CIK: 0000885317 · Accession: 0000000000-05-028964

AI Filing Summary & Sentiment

Date
June 9, 2005
Author
Martin F. James
Form
UPLOAD
Company
OPHTHALMIC IMAGING SYSTEMS (CIK 0000885317)

Letter

June 9, 2005 Via Facsimile and U.S. Mail Mr. Ariel Shenhar Chief Financial Officer Ophthalmic Imaging Systems 221 Lathrop Way, Suite I Sacramento, CA 95815

Re: Ophthalmic Imaging Systems Form 10-KSB for the year ended December 31, 2004 SEC File No. 1-11140

Dear Mr. Shenhar:

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
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Mail Stop 6010

June 9, 2005

Via Facsimile and U.S. Mail

Mr. Ariel Shenhar
Chief Financial Officer
Ophthalmic Imaging Systems
221 Lathrop Way, Suite I
Sacramento, CA 95815

	Re: 	Ophthalmic Imaging Systems
		Form 10-KSB for the year ended December 31, 2004
      SEC File No. 1-11140

Dear Mr. Shenhar:

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

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Mr. Ariel Shenhar
Ophthalmic Imaging Systems
May 9, 2005
Page 1 of 3

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