SEC Comment Letter for SUPER VISION INTERNATIONAL INC (CIK 0000917523) — Jul 27, 2005
SUPER VISION INTERNATIONAL INC (CIK 0000917523)
Date: July 27, 2005 · CIK: 0000917523 · Accession: 0000000000-05-038520
AI Filing Summary & Sentiment
Letter
July 27, 2005 via U.S. mail and facsimile Mr. Brett M. Kingstone Super Vision International, Inc. 8210 Presidents Drive Orlando, Florida 32809
Re: Super Vision International, Inc. Form 10-KSB for the year ended December 31, 2004 Filed March 30, 2005 File No. 0-23590
Dear Mr. Kingstone:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
If you have any further questions regarding our review of your filings, please direct them to Jennifer Thompson, Staff Accountant, at (202) 551-3737 or, in her absence, to the undersigned at (202) 551-3768.
Sincerely,
John Cash
Accounting Branch Chief
Mr. J. Gordon Beittenmiller
March 25, 2005
Page 2 of 1
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 7010
July 27, 2005
via U.S. mail and facsimile
Mr. Brett M. Kingstone
Super Vision International, Inc.
8210 Presidents Drive
Orlando, Florida 32809
Re: Super Vision International, Inc.
Form 10-KSB for the year ended December 31, 2004
Filed March 30, 2005
File No. 0-23590
Dear Mr. Kingstone:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
If you have any further questions regarding our review of
your
filings, please direct them to Jennifer Thompson, Staff
Accountant,
at (202) 551-3737 or, in her absence, to the undersigned at (202)
551-3768.
Sincerely,
John Cash
Accounting Branch Chief
Mr. J. Gordon Beittenmiller
March 25, 2005
Page 2 of 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
</TEXT>
</DOCUMENT>