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SEC Comment Letter for SMARTSERV ONLINE INC (CIK 0001005698) — Jan 14, 2005

SMARTSERV ONLINE INC (CIK 0001005698)
Date: Jan. 14, 2005 · CIK: 0001005698 · Accession: 0000000000-05-002660

AI Filing Summary & Sentiment

File numbers found in text: 000-28008

Date
January 14, 2005
Author
Craig Wilson
Form
UPLOAD
Company
SMARTSERV ONLINE INC (CIK 0001005698)

Letter

Mail Stop 04-06 January 14, 2005 Robert M. Pons Chief Executive Officer SmartServ Online, Inc. 2250 Butler Pike, Suite 150 Plymouth Meeting, Pennsylvania 19462 (610) 397-0689

Re: SmartServ Online, Inc. Form 8-K filed December 21, 2004, amended December 23, 2004 and January 10, 2005 File No. 000-28008

Dear Mr. Pons:

We have completed our review of your Form 8-K and related filings and do not, at this time, have any further comments.

Sincerely,
Craig Wilson
Senior Assistant Chief
Accountant

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

Mail Stop 04-06

      January 14, 2005

Robert M. Pons
Chief Executive Officer
SmartServ Online, Inc.
2250 Butler Pike, Suite 150
Plymouth Meeting, Pennsylvania 19462
(610) 397-0689

Re:   	SmartServ Online, Inc.
Form 8-K filed December 21, 2004, amended December 23, 2004
and January 10, 2005
      File No. 000-28008

Dear Mr. Pons:

	We have completed our review of your Form 8-K and related
filings and do not, at this time, have any further comments.

Sincerely,

							Craig Wilson
							Senior Assistant Chief
Accountant

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SmartServ Online, Inc.
December 29, 2004
Page 2

</TEXT>
</DOCUMENT>