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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

Date
December 14, 2005
Author
Martin F. James
Form
UPLOAD
Company
OPTICAL SENSORS INC (CIK 0000907658)

Letter

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
??

Show Raw Text
<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
??

??

??

??

Ms. Paulita M. LaPlante
Optical Sensors Incorporated
October 28, 2005
Page 1

</TEXT>
</DOCUMENT>