SEC Comment Letter for DAOU SYSTEMS INC (CIK 0001003989) — Sep 1, 2005
DAOU SYSTEMS INC (CIK 0001003989)
Date: Sept. 1, 2005 · CIK: 0001003989 · Accession: 0000000000-05-045534
AI Filing Summary & Sentiment
Letter
September 1, 2005 By Facsimile and U.S. Mail Mr. Vincent K. Roach Principal Executive Officer Daou Systems, Inc. 412 Creamery Way Exton, PA 19341
Re: Daou Systems, Inc. Form 10-K for Fiscal Year Ended December 31, 2004 Filed March 30, 2005 Form 10-K/A #1 for Fiscal Year Ended December 31, 2004 Filed April 29, 2005 Form 10-K/A #2 for Fiscal Year Ended December 31, 2004 Filed August 12, 2005 Form 10-Q for Fiscal Quarter Ended March 31, 2004 Filed May 13, 2005 Form 10-Q/A #1 for Fiscal Quarter Ended March 31, 2004 Filed August 12, 2005 File No. 0-22073
Dear Mr. Roach
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
Sincerely,
Michael Moran
Accounting Branch Chief
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 3561
September 1, 2005
By Facsimile and U.S. Mail
Mr. Vincent K. Roach
Principal Executive Officer
Daou Systems, Inc.
412 Creamery Way
Exton, PA 19341
Re: Daou Systems, Inc.
Form 10-K for Fiscal Year Ended December 31, 2004
Filed March 30, 2005
Form 10-K/A #1 for Fiscal Year Ended December 31, 2004
Filed April 29, 2005
Form 10-K/A #2 for Fiscal Year Ended December 31, 2004
Filed August 12, 2005
Form 10-Q for Fiscal Quarter Ended March 31, 2004
Filed May 13, 2005
Form 10-Q/A #1 for Fiscal Quarter Ended March 31, 2004
Filed August 12, 2005
File No. 0-22073
Dear Mr. Roach
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
Sincerely,
Michael Moran
Accounting Branch Chief
</TEXT>
</DOCUMENT>