SEC Comment Letter for OPTICAL SENSORS INC (CIK 0000907658) — Dec 14, 2005
OPTICAL SENSORS INC (CIK 0000907658)
Date: Dec. 14, 2005 · CIK: 0000907658 · Accession: 0000000000-05-062276
AI Filing Summary & Sentiment
File numbers found in text: 000-27600
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 6010
December 14, 2005
Ms. Paulita M. LaPlante
President and Chief Executive Officer
Optical Sensors Incorporated
7615 Golden Triangle Drive, Suite C
Technology Park V
Minneapolis, MN 55344-3733
Re: Optical Sensors Incorporated
Form 10-KSB for the Year Ended December 31, 2004
Forms 10-QSB for the Quarters Ended March 31, 2005, June 30, 2005
and
September 30, 2005
File No. 000-27600
Dear Ms. LaPlante:
We have completed our review of your Form 10-KSB and related
filings and do not, at this time, have any further comments.
Sincerely,
Martin F. James
Senior Assistant Chief
Accountant
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Ms. Paulita M. LaPlante
Optical Sensors Incorporated
October 28, 2005
Page 1
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</DOCUMENT>