SEC Comment Letter for PROFESSIONAL VETERINARY PRODUCTS — Sep 14, 2005
PROFESSIONAL VETERINARY PRODUCTS LTD /NE/ (CIK 0000947425)
Date: Sept. 14, 2005 · CIK: 0000947425 · Accession: 0000000000-05-047523
AI Filing Summary & Sentiment
File numbers found in text: 000-26326
Letter
September 14, 2005 By Facsimile and U.S. Mail Dr. Lionel L. Reilly President and Chief Executive Officer Professional Veterinary Products, LTD. 10077 South 134th Street Omaha, NE 68138
Re: Professional Veterinary Products, LTD. Form 10-K for Fiscal Year Ended July 31, 2004 Filed October 29, 2004 File No. 000-26326 Form 10-Q for Fiscal Quarter Ended April 30, 2005 Filed June 14, 2005 File No. 000-26326 Forms 10-K/A for Fiscal Year Ended July 31, 2004 Filed August 1, 2005 and September 8, 2005 File No. 000-26326 Forms 10-Q/A for Fiscal Quarter Ended April 30, 2005 Filed August 1, 2005 and September 8, 2005 File No. 000-26326
Dear Dr. Reilly:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
Sincerely,
Michael Moran
Accounting Branch Chief
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 3561
September 14, 2005
By Facsimile and U.S. Mail
Dr. Lionel L. Reilly
President and Chief Executive Officer
Professional Veterinary Products, LTD.
10077 South 134th Street
Omaha, NE 68138
Re: Professional Veterinary Products, LTD.
Form 10-K for Fiscal Year Ended July 31, 2004
Filed October 29, 2004
File No. 000-26326
Form 10-Q for Fiscal Quarter Ended April 30, 2005
Filed June 14, 2005
File No. 000-26326
Forms 10-K/A for Fiscal Year Ended July 31, 2004
Filed August 1, 2005 and September 8, 2005
File No. 000-26326
Forms 10-Q/A for Fiscal Quarter Ended April 30, 2005
Filed August 1, 2005 and September 8, 2005
File No. 000-26326
Dear Dr. Reilly:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
Sincerely,
Michael Moran
Accounting Branch Chief
</TEXT>
</DOCUMENT>