SEC Comment Letter for GREG MANNING AUCTIONS INC (CIK 0000895516) — Feb 25, 2005
GREG MANNING AUCTIONS INC (CIK 0000895516)
Date: Feb. 25, 2005 · CIK: 0000895516 · Accession: 0000000000-05-009062
AI Filing Summary & Sentiment
Letter
Mail Stop 0409 VIA U.S. MAIL and FAX (973) 882-2981 Mr. Larry Crawford Chief Financial Officer Greg Manning Auctions, Inc. 775 Passaic Avenue West Caldwell, NJ 07006
Re: Greg Manning Auctions, Inc. Form 10-K for the year ended June 30, 2004 File No. 1-11988
Dear Mr. Crawford:
We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.
Sincerely,
Donna Di Silvio
Senior Staff Accountant
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<TEXT>
February 25, 2005
Mail Stop 0409
VIA U.S. MAIL and FAX (973) 882-2981
Mr. Larry Crawford
Chief Financial Officer
Greg Manning Auctions, Inc.
775 Passaic Avenue West
Caldwell, NJ 07006
Re: Greg Manning Auctions, Inc.
Form 10-K for the year ended June 30, 2004
File No. 1-11988
Dear Mr. Crawford:
We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.
Sincerely,
Donna Di Silvio
Senior Staff Accountant
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Hewitt Associates, Inc.
December 28, 2004
Page 1
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