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SEC Company Response from AMSCAN HOLDINGS INC (CIK 0001024729) — Jul 14, 2005

AMSCAN HOLDINGS INC (CIK 0001024729)
Date: July 14, 2005 · CIK: 0001024729 · Accession: 0001275927-05-000054

AI Filing Summary & Sentiment

Date
July 14, 2005
Author
/s/ PAUL G. HUGHES
Form
CORRESP
Company
AMSCAN HOLDINGS INC (CIK 0001024729)

Letter

Via EDGAR Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549--7410 Attention: Ms. Jennifer Goeken

Re: Amscan Holdings, Inc.

Dear Sirs:

I am writing to you on behalf of Amscan Holdings, Inc. (the "Company") concerning your letter date July 8, 2005 providing comments based on your review of the Company's Annual Report on Form 10-K for the year ended December 31, 2004.

In your letter, you requested that the Company respond to your comments within 10 business days or tell you when it will provide a response. This will confirm my telephone conversation this morning with Jennifer Goeken that the Company expects to respond to your comments by the end of the week beginning August 15, 2005.

Very truly yours,
/s/ PAUL G. HUGHES

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                       [LETTERHEAD OF MURTHA CULLINA LLP]

PAUL G. HUGHES
(203) 772-7726 DIRECT TELEPHONE
(860) 240-5726 DIRECT FACSIMILE
PHUGHES@MURTHALAW.COM

                                  July 14, 2005

Via EDGAR

Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549--7410

Attention:  Ms. Jennifer Goeken

               Re: Amscan Holdings, Inc.

Dear Sirs:

     I am writing to you on behalf of Amscan Holdings, Inc. (the "Company")
concerning your letter date July 8, 2005 providing comments based on your review
of the Company's Annual Report on Form 10-K for the year ended December 31,
2004.

     In your letter, you requested that the Company respond to your comments
within 10 business days or tell you when it will provide a response. This will
confirm my telephone conversation this morning with Jennifer Goeken that the
Company expects to respond to your comments by the end of the week beginning
August 15, 2005.

                                                   Very truly yours,

                                                   /s/ PAUL G. HUGHES

                                                   Paul G. Hughes

</TEXT>
</DOCUMENT>