SEC Comment Letter for Steel Connect, Inc. (CIK 0000914712) — Apr 6, 2005

Steel Connect, Inc. (CIK 0000914712)
Date: April 6, 2005 · CIK: 0000914712 · Accession: 0000000000-05-016673

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AI Filing Summary & Sentiment

File numbers found in text: 000-23262

Date

April 6, 2005

Author

Larry Spirgel

Form

UPLOAD

Company

Steel Connect, Inc. (CIK 0000914712)

Letter

April 6, 2005 Mail Stop 0407 Joseph C. Lawler President and Chief Executive Officer CMGI, Inc. 1100 Winter Street Waltham, Massachusetts 02451

Re: CMGI, Inc. Form 10-K for the fiscal year ended July 31, 2004 File No. 000-23262 Filed October 14, 2004

Dear Mr. Lawler:

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

Sincerely,
Larry Spirgel
Assistant Director

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

April 6, 2005

Mail Stop 0407

Joseph C. Lawler
President and Chief Executive Officer
CMGI, Inc.
1100 Winter Street
Waltham, Massachusetts 02451

      Re:	CMGI, Inc.
      Form 10-K for the fiscal year ended July 31, 2004
      File No. 000-23262
      Filed October 14, 2004

Dear Mr. Lawler:

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

      Sincerely,

						Larry Spirgel
      Assistant Director

</TEXT>
</DOCUMENT>

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