SEC Comment Letter for CORE MOLDING TECHNOLOGIES INC (CMT) (CIK 0001026655) (CMT) — May 16, 2005

CORE MOLDING TECHNOLOGIES INC (CMT) (CIK 0001026655)
Date: May 16, 2005 · CIK: 0001026655 · Accession: 0000000000-05-024016

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AI Filing Summary & Sentiment

Date

May 13, 2005

Author

John Cash

Form

UPLOAD

Company

CORE MOLDING TECHNOLOGIES INC (CMT) (CIK 0001026655)

Letter

May 13, 2005 via U.S. mail and facsimile Herman F. Dick, Jr., Chief Financial Officer Core Molding Technologies, Inc. 800 Manor Park Drive, P.O. Box 28183 Columbus, Ohio 43228-0183

Re: Form 10-K for the fiscal year ended December 31, 2004 File No. 1-12505

Dear Mr. Dick:

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

If you have any further questions regarding our review of your filings, please direct them to Bret Johnson, Staff Accountant, at (202) 824-5478 or, in his absence, to the undersigned at (202) 824- 5373.

Sincerely,
John Cash
Accounting Branch Chief
??

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

Mail Stop 0510

      May 13, 2005

via U.S. mail and facsimile

Herman F. Dick, Jr., Chief Financial Officer
Core Molding Technologies, Inc.
800 Manor Park Drive, P.O. Box 28183
Columbus, Ohio 43228-0183

Re:	Form 10-K for the fiscal year ended December 31, 2004
	File No. 1-12505

Dear Mr. Dick:

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

      If you have any further questions regarding our review of
your
filings, please direct them to Bret Johnson, Staff Accountant, at
(202) 824-5478 or, in his absence, to the undersigned at (202)
824-
5373.

							Sincerely,

							John Cash
							Accounting Branch Chief
??

??

??

??

Mr. J. Gordon Beittenmiller
March 25, 2005
Page 1 of 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0510

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>

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