SEC Comment Letter for Capstone Holding Corp. (CAPS) (CIK 0000887151) (CAPS) — Oct 18, 2006

Capstone Holding Corp. (CAPS) (CIK 0000887151)
Date: Oct. 18, 2006 · CIK: 0000887151 · Accession: 0000000000-06-050500

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File numbers found in text: 000-21214

Date

October 12, 2006

Author

Kevin Woody

Form

UPLOAD

Company

Capstone Holding Corp. (CAPS) (CIK 0000887151)

Letter

Via Facsimile and U.S. Mail Mail Stop 6010 October 12, 2006 Mr. Les M. Taeger Senior Vice President and Chief Financial Officer Orthologic Corp. 1275 W. Washington Street Tempe, AZ 85281 Re: Orthologic Corp. Form 10-K for the year ended December 31, 2005 Filed on March 13, 2006 Form 10-Q for the interim period ended June 30, 2006 File No. 000-21214

Dear Mr. Taeger: We have completed our review of your Form 10-K and 10-Q and have no further comments at this time.

S i n c e r e l y , K e v i n W o o d y B r a n c h C h i e f

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Via Facsimile and U.S. Mail Mail Stop 6010                                                                                                 October 12, 2006
  Mr. Les M. Taeger Senior Vice President and Chief Financial Officer Orthologic Corp. 1275 W. Washington Street Tempe, AZ  85281
Re: Orthologic Corp.
 Form 10-K for the year ended December 31, 2005
Filed on March 13, 2006
 Form 10-Q for the interim period ended June 30, 2006
File No. 000-21214

Dear Mr. Taeger:
  We have completed our review of your  Form 10-K and 10-Q and have no further
comments at this time.

        S i n c e r e l y ,            K e v i n  W o o d y          B r a n c h  C h i e f

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