SEC Comment Letter for HAGGAR CORP (CIK 0000892533) — Jun 20, 2005

HAGGAR CORP (CIK 0000892533)
Date: June 20, 2005 · CIK: 0000892533 · Accession: 0000000000-05-031020

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AI Filing Summary & Sentiment

Date

June 20, 2005

Author

Branch Chief

Form

UPLOAD

Company

HAGGAR CORP (CIK 0000892533)

Letter

June 20, 2005 Mail Stop 03-08 Mr. John W. Feray Chief Accounting Officer Haggar Corp. 11511 Luna Road Dallas, Texas 75234

RE: Haggar Corp. Form 10-K for Fiscal Year Ended September 30, 2004 File No. 0-20850

Dear Mr. Feray:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
George F. Ohsiek, Jr.
Branch Chief

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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

									June 20, 2005

Mail Stop 03-08

Mr. John W. Feray
Chief Accounting Officer
Haggar Corp.
11511 Luna Road
Dallas, Texas 75234

	RE:	Haggar Corp.
	Form 10-K for Fiscal Year Ended September 30, 2004
      File No. 0-20850

Dear Mr. Feray:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,

									George F. Ohsiek, Jr.
									Branch Chief

</TEXT>
</DOCUMENT>

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