SEC Comment Letter for CARRIAGE SERVICES INC (CSV) (CIK 0001016281) (CSV) — Sep 23, 2005

CARRIAGE SERVICES INC (CSV) (CIK 0001016281)
Date: Sept. 23, 2005 · CIK: 0001016281 · Accession: 0000000000-05-049436

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AI Filing Summary & Sentiment

Date

September 23, 2005

Author

Larry Spirgel

Form

UPLOAD

Company

CARRIAGE SERVICES INC (CSV) (CIK 0001016281)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORP ORA TION FINANCE September 23, 2005 Via U.S. Mail and Fax (713) 332-5475 Joseph Saporito Chief Financial Officer Carriage Services, Inc. 1900 St. James Place 4th Floor Houston, TX 77056 Form 10-Q for the quarters ended March 31 and June 30, 2005 File No. 1-11961

RE: Carriage Services, Inc. Form 10-K for the fiscal year ended December 31, 2004 Filed March 30, 2005

Dear Mr. Saporito:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

Sincerely,
Larry Spirgel
Assistant Director

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

       DIVISION OF
CORP ORA TION FINANCE

Mail Stop 3561

        September 23, 2005

Via U.S. Mail and Fax (713) 332-5475
Joseph Saporito
Chief Financial Officer
Carriage Services, Inc.
1900 St. James Place
4th Floor
Houston, TX 77056

 RE: Carriage Services, Inc.
Form 10-K for the fiscal year ended December 31, 2004
Filed March 30, 2005

Form 10-Q for the quarters ended March 31 and June 30, 2005
File No. 1-11961

Dear Mr. Saporito:

We have completed our review of your Form 10-K and related filings and do not, at this
time, have any further comments.

Sincerely,

Larry Spirgel
Assistant Director

SecProbe.io