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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

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
March 20, 2006
Author
Nili Shah
Form
UPLOAD
Company
DESWELL INDUSTRIES INC (DSWL) (CIK 0000946936)

Letter

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 File No. 0-26448

RE: Deswell Industries, Inc. Form 20-F for the fiscal year ended March 31, 2005 Filed July 8, 2005

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

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

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>