SEC Comment Letter for Genasys Inc. (GNSS) (CIK 0000924383) (GNSS) — Sep 27, 2005
Genasys Inc. (GNSS) (CIK 0000924383)
Date: Sept. 27, 2005 · CIK: 0000924383 · Accession: 0000000000-05-049786
AI Filing Summary & Sentiment
Letter
September 27, 2005 Mr. Michael A. Russell, Chief Financial Officer American Technology Corporation 13114 Evening Creek Drive South San Diego, CA 92128S Forms 10-Q for Fiscal Quarters Ended March 31, 2005 and June 30, 2005 File No. 0-24248
Re: American Technology Corporation Form 10-K for Fiscal Year Ended September 30, 2004 Filed December 28, 2004
Dear Mr. Russell:
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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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 3561
September 27, 2005
Mr. Michael A. Russell,
Chief Financial Officer
American Technology Corporation
13114 Evening Creek Drive South
San Diego, CA 92128S
Re: American Technology Corporation
Form 10-K for Fiscal Year Ended September 30, 2004
Filed December 28, 2004
Forms 10-Q for Fiscal Quarters Ended March 31, 2005 and
June 30, 2005
File No. 0-24248
Dear Mr. Russell:
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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Mr. Michael A. Russell,
American Technology Corporation
August 19, 2005
Page 6
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
</TEXT>
</DOCUMENT>