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SEC Comment Letter for RIVIERA TOOL CO (CIK 0001018349) — Apr 28, 2005

RIVIERA TOOL CO (CIK 0001018349)
Date: April 28, 2005 · CIK: 0001018349 · Accession: 0000000000-05-020713

AI Filing Summary & Sentiment

File numbers found in text: 001-12673

Date
April 26, 2005
Author
Michele Gohlke
Form
UPLOAD
Company
RIVIERA TOOL CO (CIK 0001018349)

Letter

April 26, 2005 Via U.S. Mail Mr. Peter C. Canepa Executive Vice President and Chief Financial Officer Riviera Tool Company 5460 Executive Parkway SE Grand Rapids, MI 49512

Re: Riviera Tool Company Form 10-K for the year ended August 31, 2004 Forms 10-Q for the quarter ended November 30, 2004 and February 28, File No. 001-12673

Dear Mr. Canepa:

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

Sincerely,
Michele Gohlke
Branch Chief

Show Raw Text
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Mail Stop 03-06

April 26, 2005

Via U.S. Mail

Mr. Peter C. Canepa
Executive Vice President and Chief Financial Officer
Riviera Tool Company
5460 Executive Parkway SE
Grand Rapids, MI  49512

	Re:	Riviera Tool Company
		Form 10-K for the year ended August 31, 2004
Forms 10-Q for the quarter ended November 30, 2004 and February
28,
2005
      File No.  001-12673

Dear Mr. Canepa:

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

								Sincerely,

								Michele Gohlke
								Branch Chief

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