SEC Comment Letter for MATRIA HEALTHCARE INC (CIK 0001007228) — Jul 14, 2005
MATRIA HEALTHCARE INC (CIK 0001007228)
Date: July 14, 2005 · CIK: 0001007228 · Accession: 0000000000-05-036133
AI Filing Summary & Sentiment
File numbers found in text: 000-20619
Letter
Via Facsimile and U.S. Mail Mail Stop 6010 June 17, 2005 Mr. Thomas S. Hall President and Chief Operating Officer Matria Healthcare, Inc. 1850 Parkway Place Marietta, GA 30067
Re: Matria Healthcare, Inc. Form 10-K for the fiscal year ended December 31, 2004 File No. 000-20619
Dear Mr. Hall:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
Sincerely,
Jim B. Rosenberg
Senior Assistant Chief
Accountant
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> Via Facsimile and U.S. Mail Mail Stop 6010 June 17, 2005 Mr. Thomas S. Hall President and Chief Operating Officer Matria Healthcare, Inc. 1850 Parkway Place Marietta, GA 30067 Re: Matria Healthcare, Inc. Form 10-K for the fiscal year ended December 31, 2004 File No. 000-20619 Dear Mr. Hall: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, Jim B. Rosenberg Senior Assistant Chief Accountant ?? ?? ?? ?? Mr. Thomas S. Hall Matria Healthcare, Inc. Page 1 </TEXT> </DOCUMENT>