SEC Comment Letter for ITT EDUCATIONAL SERVICES INC (CIK 0000922475) — Dec 22, 2005
ITT EDUCATIONAL SERVICES INC (CIK 0000922475)
Date: Dec. 22, 2005 · CIK: 0000922475 · Accession: 0000000000-05-063625
AI Filing Summary & Sentiment
Letter
Mail Stop 3561 December 22, 2005 Via Fax and U.S. Mail Mr. Daniel M. Fitzpatrick Senior Vice President and Chief Financial Officer ITT Educational Services, Inc. 13000 North Meridian Street Carmel, IN 46032-1404
RE: Form 10-K for the year ended December 31, 2004 Filed March 15, 2005 File No. 1-13144
Dear Mr. Fitzpatrick:
We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.
Sincerely,
Larry Spirgel
Assistant Director
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<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 3561
December 22, 2005
Via Fax and U.S. Mail
Mr. Daniel M. Fitzpatrick
Senior Vice President and Chief Financial Officer
ITT Educational Services, Inc.
13000 North Meridian Street
Carmel, IN 46032-1404
RE: Form 10-K for the year ended December 31, 2004
Filed March 15, 2005
File No. 1-13144
Dear Mr. Fitzpatrick:
We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.
Sincerely,
Larry Spirgel
Assistant Director
??
??
??
??
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
</TEXT>
</DOCUMENT>