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
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File numbers found in text: 000-21695
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<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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