SEC Comment Letter for NMT MEDICAL INC (CIK 0001017259) — May 19, 2005
NMT MEDICAL INC (CIK 0001017259)
Date: May 19, 2005 · CIK: 0001017259 · Accession: 0000000000-05-024742
AI Filing Summary & Sentiment
Letter
May 19, 2005 Via Facsimile and U.S. Mail Mr. Richard E. Davis Chief Financial Officer NMT Medical, Inc. 27 Wormwood Street Boston, MA 02210
Re: NMT Medical, Inc. Form 10-K for the year ended December 31, 2004 SEC File No. 0-21001
Dear Mr. Davis:
We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.
Sincerely,
Martin James
Senior Assistant Chief
Accountant
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Mail Stop 0306
May 19, 2005
Via Facsimile and U.S. Mail
Mr. Richard E. Davis
Chief Financial Officer
NMT Medical, Inc.
27 Wormwood Street
Boston, MA 02210
Re: NMT Medical, Inc.
Form 10-K for the year ended December 31, 2004
SEC File No. 0-21001
Dear Mr. Davis:
We have completed our review of your Form 10-K and related filings
and do not, at this time, have any further comments.
Sincerely,
Martin James
Senior Assistant Chief
Accountant
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Mr. Richard E. Davis
NMT Medical, Inc
April 6, 2005
Page 1 of 3
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