SEC Comment Letter for ROCKY BRANDS, INC. (RCKY) (CIK 0000895456) (RCKY) — Sep 7, 2005

ROCKY BRANDS, INC. (RCKY) (CIK 0000895456)
Date: Sept. 7, 2005 · CIK: 0000895456 · Accession: 0000000000-05-046067

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AI Filing Summary & Sentiment

Date

September 7, 2005

Author

Michael Moran, Esq.

Form

UPLOAD

Company

ROCKY BRANDS, INC. (RCKY) (CIK 0000895456)

Letter

September 7, 2005 By U.S. Mail James McDonald Chief Financial Officer Rocky Shoes and Boots, Inc. 39 East Canal Street Nelsonville, OH 45764

RE: Rocky Shoes and Boots, Inc. File No. 0-21026 Form 10-K for the year ended December 31, 2004 Form 10-Q for the quarter ended March 31, 2005

Dear Mr. McDonald,

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

Sincerely,
Michael Moran, Esq.
Branch Chief

Show Raw Text

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

Mail Stop 3561

								September 7, 2005

By U.S. Mail

James McDonald
Chief Financial Officer
Rocky Shoes and Boots, Inc.
39 East Canal Street
Nelsonville, OH 45764

		RE:	Rocky Shoes and Boots, Inc.
			File No. 0-21026
			Form 10-K for the year ended December 31, 2004
			Form 10-Q for the quarter ended March 31, 2005

Dear Mr. McDonald,

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

							Sincerely,

							Michael Moran, Esq.
Branch Chief

</TEXT>
</DOCUMENT>

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