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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

Date
August 31, 2005
Author
Martin F. James
Form
UPLOAD
Company
ARROW INTERNATIONAL INC (CIK 0000886046)

Letter

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

Show Raw Text
<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>