SEC Comment Letter for ALGOMA STEEL INC (CIK 0000943945) — Sep 21, 2005
ALGOMA STEEL INC (CIK 0000943945)
Date: Sept. 21, 2005 · CIK: 0000943945 · Accession: 0000000000-05-048884
AI Filing Summary & Sentiment
Letter
Mail Stop 7010 September 21, 2005 Mr. Glen Manchester Vice President - Finance and Chief Financial Officer Algoma Steel Inc. 105 West Street Sault Ste. Marie, Ontario Canada P6A 7B4
RE: Form 40-F for the Fiscal Year ended December 31, 2004 Forms 6-K for the Fiscal Quarters ended March 31, 2005 and June 30, File No. 0-25870
Dear Mr. Manchester:
We have completed our review of your Form 40-F and related filings and have no further comments at this time.
If you have any further questions regarding our review of your filings, please direct them to Gus Rodriguez, Staff Accountant, at (202) 551-3752 or, in his absence, to the undersigned at (202) 551- 3689.
Sincerely,
John Hartz
Senior Assistant Chief
Accountant
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<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 7010
September 21, 2005
Mr. Glen Manchester
Vice President - Finance and Chief Financial Officer
Algoma Steel Inc.
105 West Street
Sault Ste. Marie, Ontario Canada P6A 7B4
RE: Form 40-F for the Fiscal Year ended December 31, 2004
Forms 6-K for the Fiscal Quarters ended March 31, 2005 and June
30,
2005
File No. 0-25870
Dear Mr. Manchester:
We have completed our review of your Form 40-F and related
filings and have no further comments at this time.
If you have any further questions regarding our review of
your
filings, please direct them to Gus Rodriguez, Staff Accountant, at
(202) 551-3752 or, in his absence, to the undersigned at (202)
551-
3689.
Sincerely,
John Hartz
Senior Assistant Chief
Accountant
??
??
??
??
Mr. J. Gordon Beittenmiller
March 25, 2005
Page 1 of 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
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