SEC Comment Letter for PROTECTION ONE INC (CIK 0000916230) — Sep 22, 2005

PROTECTION ONE INC (CIK 0000916230)
Date: Sept. 22, 2005 · CIK: 0000916230 · Accession: 0000000000-05-048934

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AI Filing Summary & Sentiment

Date

September 22, 2005

Author

/s/ Larry Spirgel

Form

UPLOAD

Company

PROTECTION ONE INC (CIK 0000916230)

Letter

Mail Stop 3561 September 22, 2005 Via U.S. Mail and Fax (785) 856-9910 Mr. Darius G. Nevin Executive Vice President and Chief Financial Officer Protection One, Inc. 1035 N. 3rd Street Suite 101 Lawrence, Kansas 66044

RE: Protection One, Inc. Protection One Alarm Monitoring Inc. File Nos. 1-12181-01 and 1-12181, respectively Form 10-K for the fiscal year ended December 31, 2004 Form 10-K/A for the fiscal year ended December 31, 2004 Filed March 17, 2005 and March 24, 2005, respectively Forms 10-Q for the quarters ended March 31, 2005 and June 30, 2005

Dear Mr. Nevin:

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

Sincerely,
/s/ Larry Spirgel
Assistant Director

Show Raw Text

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

Mail Stop 3561
      							September 22, 2005

Via U.S. Mail and Fax (785) 856-9910
Mr. Darius G. Nevin
Executive Vice President and Chief Financial Officer
Protection One, Inc.
1035 N. 3rd Street
Suite 101
Lawrence, Kansas 66044

	RE:	Protection One, Inc.
		Protection One Alarm Monitoring Inc.
File Nos. 1-12181-01 and 1-12181, respectively
      Form 10-K for the fiscal year ended December 31, 2004
      Form 10-K/A  for the fiscal year ended December 31, 2004
		Filed March 17, 2005 and March 24, 2005, respectively
		Forms 10-Q for the quarters ended March 31, 2005 and
June
30, 2005

Dear Mr. Nevin:

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

							Sincerely,

							/s/ Larry Spirgel
      						Assistant Director

</TEXT>
</DOCUMENT>

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