SEC Comment Letter for HIGHLANDS BANKSHARES — Sep 27, 2005
HIGHLANDS BANKSHARES INC /VA/ (CIK 0001008579)
Date: Sept. 27, 2005 · CIK: 0001008579 · Accession: 0000000000-05-049739
AI Filing Summary & Sentiment
File numbers found in text: 000-49747
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> Mail Stop 3561 September 27, 2005 Mr. Samuel L. Neese Chief Executive Officer Highlands Bankshares, Inc. P.O. Box 1128 Abingdon, Virginia 24212-1128 RE: Highlands Bankshares, Inc. Form 10-K for Fiscal Year Ended December 31, 2004 Filed March 31, 2005 Form 10-Q for Fiscal Quarter Ended June 30, 2005 Filed August 15, 2005 File No. 000-49747 Dear Mr. Neese: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, George F. Ohsiek, Jr. Branch Chief ?? ?? ?? ?? Mr. Samuel Neese Highlands Bankshares, Inc. August 19, 2005 Page 1 </TEXT> </DOCUMENT>