SEC Comment Letter for ENERGY FOCUS, (EFOI) — Jun 3, 2005
ENERGY FOCUS, INC/DE (EFOI) (CIK 0000924168)
Date: June 3, 2005 · CIK: 0000924168 · Accession: 0000000000-05-027536
AI Filing Summary & Sentiment
Letter
Mail Stop 6010 June 3, 2005 Mr. Robert A. Connors Chief Financial Officer Fiberstars, Inc. 44259 Nobel Drive Fremont CA 94538
RE: Fiberstars, Inc. Form 10-K for the fiscal year ended December 31, 2004 Filed March 30, 2005 File No. 0-24230
Dear Mr. Connors:
We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.
Sincerely,
Martin F. James
Senior Assistant Chief
Accountant
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<TEXT>
Mail Stop 6010
June 3, 2005
Mr. Robert A. Connors
Chief Financial Officer
Fiberstars, Inc.
44259 Nobel Drive
Fremont CA 94538
RE: Fiberstars, Inc.
Form 10-K for the fiscal year ended December 31, 2004
Filed March 30, 2005
File No. 0-24230
Dear Mr. Connors:
We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.
Sincerely,
Martin F. James
Senior Assistant Chief
Accountant
??
??
??
??
Mr. John T. Dickson
Agere Systems, Inc.
September 9, 2004
Page 1 of 3
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