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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

Date
September 27, 2005
Author
Branch Chief
Form
UPLOAD
Company
HIGHLANDS BANKSHARES INC /VA/ (CIK 0001008579)

Letter

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

Show Raw Text
<DOCUMENT>
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<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

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Mr. Samuel Neese
Highlands Bankshares, Inc.
August 19, 2005
Page 1

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