SEC Comment Letter for ARROW INTERNATIONAL INC (CIK 0000886046) — Aug 31, 2005
ARROW INTERNATIONAL INC (CIK 0000886046)
Date: Aug. 31, 2005 · CIK: 0000886046 · Accession: 0000000000-05-045192
AI Filing Summary & Sentiment
File numbers found in text: 000-20212
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 6010
August 31, 2005
Mr. Frederick J. Hirt
Chief Financial Officer and Senior Vice President - Finance
Arrow International, Inc.
2400 Bernville Road
Reading, PA 19605
Re: Arrow International, Inc.
Form 10-K for the fiscal year ended August 31, 2004
Filed November 12, 2005
File No. 000-20212
Dear Mr. Hirt:
We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.
Sincerely,
Martin F. James
Senior Assistant Chief
Accountant
</TEXT>
</DOCUMENT>