SEC Company Response from TOLLGRADE COMMUNICATIONS INC \PA\ (CIK 0001002531) — Sep 27, 2005
TOLLGRADE COMMUNICATIONS INC \PA\ (CIK 0001002531)
Date: Sept. 27, 2005 · CIK: 0001002531 · Accession: 0000950152-05-007846
AI Filing Summary & Sentiment
Referenced dates: August 31, 2005, September 23, 2005
Letter
United States Securities and Exchange Commission Division of Corporate Finance RE: Tollgrade Communications, Inc. Review of Form 10-K for Fiscal Year Ended December 31, 2004 and Form 10-Q for Fiscal Quarter Ended March 26, 2005 File No. 0-27312
Dear Mr. Spirgel:
We are in receipt of your letter dated September 23, 2005, providing additional comments to the above-referenced filings and our supplemental response letter dated August 31, 2005. As I discussed with Bob Carroll, Staff Accountant, on September 27, 2005, we will provide you with a response to the comments on or before October 28, 2005. As such, this letter is intended to comply with your request that we respond within ten (10) business days of your letter with a date by which we will provide you with a response. If you have any questions or concerns with this proposed timetable, please contact me at your earliest convenience.
Thank you for your attention to this matter.
Sincerely,
/s/ Samuel C. Knoch
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September 27, 2005
BY OVERNIGHT MAIL
Larry Spirgel
Assistant Director
United States Securities and Exchange Commission
Division of Corporate Finance
Mail Stop 0407
Washington, DC 20549
RE:
Tollgrade Communications, Inc.
Review of Form 10-K for Fiscal Year Ended December 31, 2004 and Form 10-Q for Fiscal
Quarter Ended March 26, 2005
File No. 0-27312
Dear Mr. Spirgel:
We are in receipt of your letter dated September 23, 2005, providing additional comments to the
above-referenced filings and our supplemental response letter dated August 31, 2005. As I
discussed with Bob Carroll, Staff Accountant, on September 27, 2005, we will provide you with a
response to the comments on or before October 28, 2005. As such, this letter is intended to
comply with your request that we respond within ten (10) business days of your letter with a date
by which we will provide you with a response. If you have any questions or concerns with this
proposed timetable, please contact me at your earliest convenience.
Thank you for your attention to this matter.
Sincerely,
/s/ Samuel C. Knoch
Samuel C. Knoch
Chief Financial Officer
cc:
Bob Carroll, Staff Accountant
Dean Suehiro, Senior Staff Accountant