SEC Comment Letter for DAY INTERNATIONAL GROUP INC (CIK 0000946991) — Sep 2, 2005
DAY INTERNATIONAL GROUP INC (CIK 0000946991)
Date: Sept. 2, 2005 · CIK: 0000946991 · Accession: 0000000000-05-045695
AI Filing Summary & Sentiment
Letter
Mail Stop 7010 September 2, 2005 By U.S. Mail and Facsimile Mr. Thomas J. Koenig Vice President and Chief Financial Officer Day International Group, Inc. 130 West Second Street Dayton, Ohio 45402
Re: Day International Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2004 Form 10-Q for the Fiscal Quarter Ended March 31, 2005 File No. 033-93644
Dear Mr. Koenig:
We have completed our review of your Form 10-K 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 Dale Welcome, Staff Accountant, at (202) 551-3865 or, in his absence, to the undersigned at (202) 551- 3768.
Sincerely,
John Cash
Accounting Branch Chief
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 7010
September 2, 2005
By U.S. Mail and Facsimile
Mr. Thomas J. Koenig
Vice President and Chief Financial Officer
Day International Group, Inc.
130 West Second Street
Dayton, Ohio 45402
Re: Day International Group, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2004
Form 10-Q for the Fiscal Quarter Ended March 31, 2005
File No. 033-93644
Dear Mr. Koenig:
We have completed our review of your Form 10-K 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 Dale Welcome, Staff Accountant, at
(202) 551-3865 or, in his absence, to the undersigned at (202)
551-
3768.
Sincerely,
John Cash
Accounting Branch Chief
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
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