SEC Comment Letter for VISUAL NETWORKS INC (CIK 0001000495) — Nov 2, 2005

VISUAL NETWORKS INC (CIK 0001000495)
Date: Nov. 2, 2005 · CIK: 0001000495 · Accession: 0000000000-05-055798

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AI Filing Summary & Sentiment

Date

November 2, 2005

Author

Brad Skinner

Form

UPLOAD

Company

VISUAL NETWORKS INC (CIK 0001000495)

Letter

Room 4561 November 2, 2005 Mr. Lawrence Barker President and Chief Executive Officer Visual Networks, Inc. 2092 Gaither Road Rockville, Maryland 20850

Re: Visual Networks, Inc. Form 10-K for the Year Ended December 31, 2004 Filed March 16, 2005 Form 10-Q for the Quarter Ended March 31, 2005 Filed May 6, 2005 Form 10-Q for the Quarter Ended June 30, 2005 Filed August 9, 2005 File No. 0-23699

Dear Mr. Barker,

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
Brad Skinner
Accounting Branch Chief

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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Room 4561
November 2, 2005

Mr. Lawrence Barker
President and Chief Executive Officer
Visual Networks, Inc.
2092 Gaither Road
Rockville, Maryland 20850

      Re:	Visual Networks, Inc.
      Form 10-K for the Year Ended December 31, 2004
		Filed March 16, 2005
		Form 10-Q for the Quarter Ended March 31, 2005
		Filed May 6, 2005
		Form 10-Q for the Quarter Ended June 30, 2005
		Filed August 9, 2005
      File No. 0-23699

Dear Mr. Barker,

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,

								Brad Skinner
								Accounting Branch Chief

</TEXT>
</DOCUMENT>

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