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SEC Comment Letter for GUIDED THERAPEUTICS INC (GTHP) (CIK 0000924515) (GTHP) — Sep 22, 2005

GUIDED THERAPEUTICS INC (GTHP) (CIK 0000924515)
Date: Sept. 22, 2005 · CIK: 0000924515 · Accession: 0000000000-05-049070

AI Filing Summary & Sentiment

File numbers found in text: 000-22179

Date
September 20, 2005
Author
Martin F. James
Form
UPLOAD
Company
GUIDED THERAPEUTICS INC (GTHP) (CIK 0000924515)

Letter

Mail Stop 6010 September 20, 2005 Mr. Mark A. Samuels Chief Executive Officer Spectrx, Inc. 4955 Avalon Ridge Parkway, Suite 300 Norcross, Georgia 30071

Re: Spectrx, Inc. Form 10-KSB for the Year Ended December 31, 2004 Forms 10-QSB for the Quarters Ended March 31, 2005 and June 30, 2005 File No. 000-22179

Dear Mr. Samuels:

We have completed our review of your Form 10-KSB and related materials and do not, at this time, have any further comments.

Sincerely,
Martin F. James
Senior Assistant Chief
Accountant

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 6010

      September 20, 2005

Mr. Mark A. Samuels
Chief Executive Officer
Spectrx, Inc.
4955 Avalon Ridge Parkway, Suite 300
Norcross, Georgia  30071

	Re:	Spectrx, Inc.
		Form 10-KSB for the Year Ended December 31, 2004
		Forms 10-QSB for the Quarters Ended March 31, 2005 and
June
30, 2005
      File No. 000-22179

Dear Mr. Samuels:

	We have completed our review of your Form 10-KSB and related
materials and do not, at this time, have any further comments.

	 							Sincerely,

								Martin F. James
								Senior Assistant Chief
Accountant

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</TEXT>
</DOCUMENT>