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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

AI Filing Summary & Sentiment

Date
December 31, 2004
Author
Rufus Decker
Form
UPLOAD
Company
CFC INTERNATIONAL INC (CIK 0000949859)

Letter

VIA FACSIMILE AND U.S. MAIL July 13, 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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Show Raw Text
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<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
??

??

??

??

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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