SEC Comment Letter for DESWELL INDUSTRIES INC (DSWL) (CIK 0000946936) (DSWL) — Mar 20, 2006
DESWELL INDUSTRIES INC (DSWL) (CIK 0000946936)
Date: March 20, 2006 · CIK: 0000946936 · Accession: 0000000000-06-013302
AI Filing Summary & Sentiment
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
March 20, 2006
via U.S. Mail and facsimile to 011 (853) 323265
C.P. Li
Chief Financial Officer
Deswell Industries, Inc.
17B, Edificio Comercial Rodrigues
599 Avenida da Praia Grande
Macao
RE: Deswell Industries, Inc.
Form 20-F for the fiscal year ended March 31, 2005
Filed July 8, 2005
File No. 0-26448
Dear Mr. Li:
We have completed our review of your Form 20-F and related filings
and have no further comments at this time.
Sincerely,
Nili Shah
Branch Chief
??
??
??
??
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
</TEXT>
</DOCUMENT>