SEC Comment Letter for GEO GROUP INC (GEO) (CIK 0000923796) (GEO) — Dec 21, 2005
GEO GROUP INC (GEO) (CIK 0000923796)
Date: Dec. 21, 2005 · CIK: 0000923796 · Accession: 0000000000-05-063331
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 7010
December 21, 2005
Mr. John G. O`Rourke
Senior Vice President - Finance and Chief Financial Officer
The GEO Group, Inc.
621 NW 53rd Street, Suite 700
Boca Raton, Florida 33487
RE: Form 10-K for the Fiscal Year ended January 2, 2005
Forms 10-Q for the Fiscal Quarters ended
April 3, 2005, July 3,
2005 and October 2, 2005
File No. 1-14260
Dear Mr. O`Rourke:
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 Gus Rodriguez, Staff Accountant, at (202) 551-3752
or,
in his absence, Rufus Decker, the undersigned, at (202) 551-3769.
Sincerely,
Rufus Decker
Branch Chief
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John G. O'Rourke
The GEO Group, Inc.
November 23, 2005
Page 1 of 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
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