SEC Comment Letter for LACROSSE FOOTWEAR INC (CIK 0000919443) — Aug 22, 2005
LACROSSE FOOTWEAR INC (CIK 0000919443)
Date: Aug. 22, 2005 · CIK: 0000919443 · Accession: 0000000000-05-043181
AI Filing Summary & Sentiment
Letter
August 22, 2005 via U.S. mail and facsimile Mr. Joseph P. Schneider LaCrosse Footwear, Inc. 18550 NE Riverside Parkway Portland, Oregon 97230
Re: LaCrosse Footwear, Inc. Form 10-K for the year ended December 31, 2004 Filed March 25, 2005 Forms 10-Q for the periods ended March 26, 2005 and June 25, File No. 0-23800
Dear Mr. Schneider:
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
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<TYPE>LETTER
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<TEXT>
Mail Stop 7010
August 22, 2005
via U.S. mail and facsimile
Mr. Joseph P. Schneider
LaCrosse Footwear, Inc.
18550 NE Riverside Parkway
Portland, Oregon 97230
Re: LaCrosse Footwear, Inc.
Form 10-K for the year ended December 31, 2004
Filed March 25, 2005
Forms 10-Q for the periods ended March 26, 2005 and June 25,
2005
File No. 0-23800
Dear Mr. Schneider:
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
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