SEC Comment Letter for CFC INTERNATIONAL INC (CIK 0000949859) — Jul 13, 2005
CFC INTERNATIONAL INC (CIK 0000949859)
Date: July 13, 2005 · CIK: 0000949859 · Accession: 0000000000-05-035884
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
VIA FACSIMILE AND U.S. MAIL
July 13,
2005
Dennis W. Lakomy
Executive Vice President and Chief Financial Officer
CFC International, Inc.
500 State Street
Chicago Heights, Illinois 60411
RE: Form 10-K for the fiscal year ended December 31, 2004
Filed March 31, 2005
File No. 0-27222
Dear Mr. Lakomy:
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 Ernest Greene, Staff Accountant, at
(202) 551-3733 or, in his absence, to the undersigned at (202)
551-
3769.
Sincerely,
Rufus Decker
Accounting Branch Chief
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Mr. J. Gordon Beittenmiller
March 25, 2005
Page 1 of 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0510
DIVISION OF
CORPORATION FINANCE
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</DOCUMENT>