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SEC Comment Letter for UFP TECHNOLOGIES INC (UFPT) (CIK 0000914156) (UFPT) — Jul 5, 2005

UFP TECHNOLOGIES INC (UFPT) (CIK 0000914156)
Date: July 5, 2005 · CIK: 0000914156 · Accession: 0000000000-05-033937

AI Filing Summary & Sentiment

File numbers found in text: 001-12648

Date
July 5, 2005
Author
Nili Shah
Form
UPLOAD
Company
UFP TECHNOLOGIES INC (UFPT) (CIK 0000914156)

Letter

July 5, 2005 via U.S. mail and facsimile to (978) 352-5616 Mr. Ronald J. Lataille Chief Financial Officer UFP Technologies, Inc. 172 East Main Street Georgetown, MA 01833

RE: UFP Technologies, Inc. Form 10-K for the fiscal year ended December 31, 2004 Filed March 30, 2005 File No. 001-12648

Dear Mr. Lataille:

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

If you have any further questions regarding our review of your filings, please direct them to Ryan Rohn, Staff Accountant, at (202) 551-3739 or, in his absence, to Al Pavot, Staff Accountant at (202) 551-3738, or to the undersigned at (202) 551-3255.

Sincerely,
Nili Shah
Accounting Branch Chief
??

Show Raw Text
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<FILENAME>filename1.txt
<TEXT>

Mail Stop 7010

      July 5, 2005

via U.S. mail and facsimile to (978) 352-5616

Mr. Ronald J. Lataille
Chief Financial Officer
UFP Technologies, Inc.
172 East Main Street
Georgetown, MA  01833

	RE:	UFP Technologies, Inc.
      Form 10-K for the fiscal year ended December 31, 2004
		Filed March 30, 2005
      File No. 001-12648

Dear Mr. Lataille:

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

      If you have any further questions regarding our review of
your
filings, please direct them to Ryan Rohn, Staff Accountant, at
(202)
551-3739 or, in his absence, to Al Pavot, Staff Accountant at
(202)
551-3738, or to the undersigned at (202) 551-3255.

							Sincerely,

							Nili Shah
							Accounting Branch Chief
??

??

??

??

Mr. J. Gordon Beittenmiller
March 25, 2005
Page 1 of 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

         DIVISION OF
CORPORATION FINANCE

</TEXT>
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