SEC Comment Letter for EMAK Worldwide, Inc. (CIK 0000911151) — Aug 9, 2005

EMAK Worldwide, Inc. (CIK 0000911151)
Date: Aug. 9, 2005 · CIK: 0000911151 · Accession: 0000000000-05-041016

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AI Filing Summary & Sentiment

File numbers found in text: 001-31718

Date

August 9, 2005

Author

Larry Spirgel

Form

UPLOAD

Company

EMAK Worldwide, Inc. (CIK 0000911151)

Letter

Via U.S. Mail and Fax Mr. Zohar Ziv Senior Vice President and Chief Financial Officer Emak Worldwide, Inc. 6330 San Vincente Blvd. Los Angeles, California 90048 August 9, 2005 Form 10-Q for the quarterly period ended March 31, 2005 File No. 001-31718

RE: Emak Worldwide, Inc. Form 10-K for the fiscal year ended December 31, 2004 Filed March 31, 2005

Dear Mr. Zohar Ziv:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

Sincerely,
Larry Spirgel
Assistant Director
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Show Raw Text

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

Via U.S. Mail and Fax
Mr. Zohar Ziv
Senior Vice President and Chief Financial Officer
Emak Worldwide, Inc.
6330 San Vincente Blvd.
Los Angeles, California 90048

								August 9, 2005

RE:		Emak Worldwide, Inc.
		Form 10-K for the fiscal year ended December 31, 2004
		Filed March 31, 2005

      Form 10-Q for the quarterly period ended March 31, 2005
		File No. 001-31718

Dear Mr. Zohar Ziv:

	We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.

								Sincerely,

								Larry Spirgel
								Assistant Director
??

??

??

??

Mr. David A. R. Evans
Salem Communications Corporation
November 29, 2004
Page 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>

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