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SEC Comment Letter for EMERGENT GROUP — Dec 9, 2005

EMERGENT GROUP INC/NY (CIK 0001021097)
Date: Dec. 9, 2005 · CIK: 0001021097 · Accession: 0000000000-05-061559

AI Filing Summary & Sentiment

Date
December 9, 2005
Author
William Choi
Form
UPLOAD
Company
EMERGENT GROUP INC/NY (CIK 0001021097)

Letter

Mail Stop 3561 December 9, 2005 Mr. Bruce Haber Chief Executive Officer Emergent Group Inc. 932 Grand Central Avenue Glendale, CA 91201

Re: Emergent Group Inc. Form 10-KSB for the Fiscal Year Ended December 31, 2004 File No. 0-21475

Dear Mr. Haber:

We have completed our review of your Form 10-KSB and related filings and have no further comments at this time.

Sincerely,
William Choi
Branch Chief

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 3561
								December 9, 2005
Mr. Bruce Haber
Chief Executive Officer
Emergent Group Inc.
932 Grand Central Avenue
Glendale, CA  91201

      Re:	Emergent Group Inc.
		Form 10-KSB for the Fiscal Year Ended December 31, 2004
		File No. 0-21475

Dear Mr. Haber:

	We have completed our review of your Form 10-KSB and related
filings and have no further comments at this time.

								Sincerely,

								William Choi
      Branch Chief

</TEXT>
</DOCUMENT>