SEC Comment Letter for MENDOCINO BREWING CO INC (CIK 0000919134) — Oct 6, 2005

MENDOCINO BREWING CO INC (CIK 0000919134)
Date: Oct. 6, 2005 · CIK: 0000919134 · Accession: 0000000000-05-051564

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AI Filing Summary & Sentiment

File numbers found in text: 001-13636

Date

October 6, 2005

Author

Branch Chief

Form

UPLOAD

Company

MENDOCINO BREWING CO INC (CIK 0000919134)

Letter

October 6, 2005 Mr. Yashpal Singh Chief Executive Officer Mendocino Brewing Company, Inc. 1601 Airport Road Ukiah, CA 95482

RE: Form 10-K for Fiscal Year Ended December 31, 2004 File Date: May 13, 2005 File No. 001-13636

Dear Mr. Singh,

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

Sincerely,
George F. Ohsiek, Jr.
Branch Chief

Show Raw Text

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

									October 6, 2005

Mr. Yashpal Singh
Chief Executive Officer
Mendocino Brewing Company, Inc.
1601 Airport Road
Ukiah, CA 95482

	RE:	Form 10-K for Fiscal Year Ended December 31, 2004
		File Date: May 13, 2005
		File No. 001-13636

Dear Mr. Singh,

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

								Sincerely,

									George F. Ohsiek, Jr.
									Branch Chief

</TEXT>
</DOCUMENT>

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