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SEC Comment Letter for HYPERION SOLUTIONS CORP (CIK 0001001113) — Sep 15, 2005

HYPERION SOLUTIONS CORP (CIK 0001001113)
Date: Sept. 15, 2005 · CIK: 0001001113 · Accession: 0000000000-05-047710

AI Filing Summary & Sentiment

Date
September 15, 2005
Author
Stephen G. Krikorian
Form
UPLOAD
Company
HYPERION SOLUTIONS CORP (CIK 0001001113)

Letter

Room 4561 September 15, 2005 David W. Odell Chief Financial Officer Hyperion Solutions Corporation 1344 Crossman Avenue Sunnyvale, CA 94089

Re: Hyperion Solutions Corporation Forms 8-K filed on July 21, 2005, April 21, 2005, January 31, 2005, October 27, 2004 and July 21, 2004 Form 10-Q for the quarter ended March 31, 2005, filed on May 10, File No. 0-26934

Dear Mr. Odell:

We have completed our review of the above referenced filings and have no further comments at this time.

Sincerely,
Stephen G. Krikorian
Branch Chief - Accounting

Show Raw Text
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Room 4561

								September 15, 2005

David W. Odell
Chief Financial Officer
Hyperion Solutions Corporation
1344 Crossman Avenue
Sunnyvale, CA  94089

Re:	Hyperion Solutions Corporation
Forms 8-K filed on July 21, 2005, April 21, 2005, January 31,
2005,
October 27, 2004 and July 21, 2004
Form 10-Q for the quarter ended March 31, 2005, filed on May 10,
2005
	File No. 0-26934

Dear Mr. Odell:

      We have completed our review of the above referenced filings
and have no further comments at this time.

      Sincerely,

      Stephen G. Krikorian
      Branch Chief - Accounting

David W. Odell
Hyperion Solutions Corporation
August 4, 2005
Page 2

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