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SEC Comment Letter for MANCHESTER TECHNOLOGIES INC (CIK 0001023876) — Jul 22, 2005

MANCHESTER TECHNOLOGIES INC (CIK 0001023876)
Date: July 22, 2005 · CIK: 0001023876 · Accession: 0000000000-05-037688

AI Filing Summary & Sentiment

File numbers found in text: 000-21695

Date
July 8, 2005
Author
Craig Wilson
Form
UPLOAD
Company
MANCHESTER TECHNOLOGIES INC (CIK 0001023876)

Letter

Room 4561 July 8, 2005 Mr. Barry Steinberg Chairman, Chief Executive Officer and Director Manchester Technologies, Inc. 160 Oser Avenue Hauppauge, NY 11788

Re: Manchester Technologies, Inc. Form 10-K for the fiscal year ended July 31, 2004 Forms 10-Q for the fiscal quarters ended October 31, 2004, January 31, 2005 and April 30, 2005 File No. 000-21695

Dear Mr. Steinberg:

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

Sincerely,
Craig Wilson
Senior Assistant Chief
Accountant

Show Raw Text
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<TEXT>

Room 4561

      July 8, 2005

Mr. Barry Steinberg
Chairman, Chief Executive Officer and
Director
Manchester Technologies, Inc.
160 Oser Avenue
Hauppauge, NY 11788

      Re:	Manchester Technologies, Inc.
   Form 10-K for the fiscal year ended July 31, 2004
Forms 10-Q for the fiscal quarters ended October 31, 2004, January
31, 2005 and April 30, 2005
   File No. 000-21695

Dear Mr. Steinberg:

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

							Sincerely,

							Craig Wilson
							Senior Assistant Chief
Accountant

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Mr. Barry Steinberg
Manchester Technologies, Inc.
June 7, 2005
Page 1

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