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SEC Comment Letter for FIVE STAR PRODUCTS INC (CIK 0000922408) — Aug 25, 2005

FIVE STAR PRODUCTS INC (CIK 0000922408)
Date: Aug. 25, 2005 · CIK: 0000922408 · Accession: 0000000000-05-044079

AI Filing Summary & Sentiment

Date
August 8, 2005
Author
John Cash
Form
UPLOAD
Company
FIVE STAR PRODUCTS INC (CIK 0000922408)

Letter

August 8, 2005 Mr. Greg Golkov Chief Financial Officer, Five Star Products, Inc. 777 Westchester Ave, Fourth Floor White Plains, NY 10604

Re: Five Star Products, Inc. Form 10-K for the fiscal year ended December 31, 2004 Form 10-Q for the fiscal quarter ended March 31, 2005 File No. 0-25869

Dear Mr. Golkov:

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 questions regarding these comments, please direct them to Mindy Hooker, Staff Accountant, at (202) 551-3732, Anne McConnell, Senior Staff Accountant, at (202) 551-3709 or to the undersigned at (202) 551-3768.

Sincerely,
John Cash
Branch Chief
??

Show Raw Text
<DOCUMENT>
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<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
August 8, 2005

Mr. Greg Golkov
Chief Financial Officer, Five Star Products, Inc.
777 Westchester Ave, Fourth Floor
White Plains, NY  10604

Re:	Five Star Products, Inc.
Form 10-K for the fiscal year ended December 31, 2004
Form 10-Q for the fiscal quarter ended March 31, 2005
      File No. 0-25869

Dear Mr. Golkov:

      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 questions regarding these comments, please
direct them to Mindy Hooker, Staff Accountant, at (202) 551-3732,
Anne
McConnell, Senior Staff Accountant, at (202) 551-3709 or to the
undersigned at (202) 551-3768.

Sincerely,

John Cash
Branch Chief
??

??

??

??

Greg Golkov
Five Star Products, Inc.
August 8, 2005
Page 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

         DIVISION OF
CORPORATION FINANCE

</TEXT>
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