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SEC Comment Letter for ZOLTEK COMPANIES INC (CIK 0000890923) — Dec 22, 2005

ZOLTEK COMPANIES INC (CIK 0000890923)
Date: Dec. 22, 2005 · CIK: 0000890923 · Accession: 0000000000-05-063671

AI Filing Summary & Sentiment

File numbers found in text: 000-20600

Date
December 22, 2005
Author
Martin F. James
Form
UPLOAD
Company
ZOLTEK COMPANIES INC (CIK 0000890923)

Letter

Mail Stop 6010 December 22, 2005 Mr. Zsolt Rumy President and Chief Executive Officer Zoltek Companies, Inc. 3101 McKelvey Road St. Louis, MO 63044

RE: Zoltek Companies, Inc. Form 10-K for the Fiscal Year Ended September 30, 2004 Form 10-K/A for the Fiscal Year Ended September 30, 2004 Forms 10-Q for the Fiscal Quarters Ended December 31, 2004, March 31, 2005, June 30, 2005 and September 30, 2005 Forms 10-Q/A for the Fiscal Quarters Ended June 30, 2004, December 31, 2004 and March 31, 2005 File No. 000-20600

Dear Mr. Rumy:

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
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<TEXT>

Mail Stop 6010

      December 22, 2005

Mr. Zsolt Rumy
President and Chief Executive Officer
Zoltek Companies, Inc.
3101 McKelvey Road
St. Louis, MO 63044

	RE:	Zoltek Companies, Inc.
		Form 10-K for the Fiscal Year Ended September 30, 2004
		Form 10-K/A for the Fiscal Year Ended September 30, 2004
Forms 10-Q for the Fiscal Quarters Ended December 31, 2004, March
31,
2005, June 30, 2005 and September 30, 2005
Forms 10-Q/A for the Fiscal Quarters Ended June 30, 2004, December
31, 2004 and March 31, 2005
		File No. 000-20600

Dear Mr. Rumy:

      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
??

??

??

??

Mr. Zsolt Rumy
Zoltek Companies, Inc.
July 11, 2005
Page 1

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