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SEC Comment Letter for ASTROTECH Corp (ASTC) (CIK 0001001907) (ASTC) — Mar 11, 2008

ASTROTECH Corp (ASTC) (CIK 0001001907)
Date: March 11, 2008 · CIK: 0001001907 · Accession: 0000000000-08-012605

Financial Reporting Internal Controls Regulatory Compliance

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File numbers found in text: 000-27206

Date
March 11, 2008
Author
Michael Fay
Form
UPLOAD
Company
ASTROTECH Corp (ASTC) (CIK 0001001907)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION CF/AD5 100 F STREET, NE WASHINGTON, D.C. 20549-3561 DIVISION OF CORPORATION FINANCE March 11, 2008 Via Facsimile Brian K. Harrington Chief Financial Officer SPACEHAB, Incorporated 12130 Highway 3, Building 1 Webster, TX 77598-1504

RE: SPACEHAB, Incorporated Form 10-K for the Year Ended June 30, 2007 File Number: 000-27206

Dear Mr. Harrington:

We have completed our review of your Form 10-K and related filings, and at this time do not have further comments.

S i n c e r e l y ,

M i c h a e l F a y A c c o u n t i n g B r a n c h C h i e f

Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
CF/AD5
100 F STREET, NE
WASHINGTON, D.C. 20549-3561

       DIVISION OF
CORPORATION FINANCE

March 11, 2008

Via Facsimile

Brian K. Harrington
Chief Financial Officer
SPACEHAB, Incorporated
12130 Highway 3, Building 1
Webster, TX 77598-1504

 RE:  SPACEHAB, Incorporated
Form 10-K for the Year Ended June 30, 2007
   File Number: 000-27206

Dear Mr. Harrington:

 We have completed our review of your Form 10-K and related filings, and at this time do
not have further comments.

       S i n c e r e l y ,

       M i c h a e l  F a y
       A c c o u n t i n g  B r a n c h  C h i e f