SEC Comment Letter for KSW INC (CIK 0001004125) — May 25, 2005

KSW INC (CIK 0001004125)
Date: May 25, 2005 · CIK: 0001004125 · Accession: 0000000000-05-025723

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AI Filing Summary & Sentiment

Date

May 25, 2005

Author

John Cash

Form

UPLOAD

Company

KSW INC (CIK 0001004125)

Letter

May 25, 2005 By U.S. mail and facsimile to (718) 784-1943 Mr. Richard W. Lucas Chief Financial Officer, KSW, Inc. 37-16 23rd Street Long Island City, NY 11101

Re: KSW, Inc. Form 10-K for the fiscal year ended December 31, 2004 File No. 0-27290

Dear Mr. Lucas:

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

If you have any further questions regarding our review of your filings, please direct them to Mindy Hooker, Staff Accountant, at (202) 551-3732 or, in her absence, to the undersigned at (202) 551- 3768.

Sincerely,
John Cash
Accounting Branch Chief
??

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

Mail Stop 0510

      May 25, 2005

By U.S. mail and facsimile to (718) 784-1943

Mr. Richard W. Lucas
Chief Financial Officer, KSW, Inc.
37-16 23rd Street
Long Island City, NY 11101

Re:	KSW, Inc.
      Form 10-K for the fiscal year ended December 31, 2004
      File No. 0-27290

Dear Mr. Lucas:

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

      If you have any further questions regarding our review of
your
filings, please direct them to Mindy Hooker, Staff Accountant, at
(202) 551-3732 or, in her absence, to the undersigned at (202)
551-
3768.

							Sincerely,

							John Cash
							Accounting Branch Chief
??

??

??

??

Mr. J. Gordon Beittenmiller
March 25, 2005
Page 2 of 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0510

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>

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