SEC Comment Letter for KMG CHEMICALS INC (CIK 0001028215) — Oct 27, 2005
KMG CHEMICALS INC (CIK 0001028215)
Date: Oct. 27, 2005 · CIK: 0001028215 · Accession: 0000000000-05-054736
AI Filing Summary & Sentiment
Letter
October 26, 2005 via U.S. mail and facsimile Mr. David L. Hatcher President and Chief Executive Officer, KMG Chemicals, Inc. 10611 Harwin Drive, Suite 402 Houston, TX 77036
RE: Form 10-K for the fiscal year ended July 31, 2004 Form 10-Q for the quarter ended April 30, 2005 File No. 0-29278
Dear Mr. Hatcher:
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 Marie Trimeloni, Staff Accountant, at (202) 551-3734 or, in her absence, to Nudrat Salik, Review Accountant at (202) 551-3692.
Sincerely,
Rufus Decker
Accounting Branch Chief
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<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 7010
October 26, 2005
via U.S. mail and facsimile
Mr. David L. Hatcher
President and Chief Executive Officer, KMG Chemicals, Inc.
10611 Harwin Drive, Suite 402
Houston, TX 77036
RE: Form 10-K for the fiscal year ended July 31, 2004
Form 10-Q for the quarter ended April 30, 2005
File No. 0-29278
Dear Mr. Hatcher:
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 Marie Trimeloni, Staff Accountant,
at
(202) 551-3734 or, in her absence, to Nudrat Salik, Review
Accountant
at (202) 551-3692.
Sincerely,
Rufus Decker
Accounting Branch Chief
??
??
??
??
Mr. J. Gordon Beittenmiller
March 25, 2005
Page 1 of 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
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