SEC Comment Letter for OMNICOMM SYSTEMS INC (CIK 0001034592) — Jun 8, 2005

OMNICOMM SYSTEMS INC (CIK 0001034592)
Date: June 8, 2005 · CIK: 0001034592 · Accession: 0000000000-05-028571

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AI Filing Summary & Sentiment

Date

June 8, 2005

Author

Daniel Gordon

Form

UPLOAD

Company

OMNICOMM SYSTEMS INC (CIK 0001034592)

Letter

Mail Stop 4561 VIA U.S. MAIL AND FAX (954) 473-1256 Ronald T. Linares Chief Accounting and Financial Officer OmniComm Systems, Inc. 2555 Davie Road, Suite 110B Ft. Lauderdale, FL 33317

Re: OmniComm Systems, Inc. Form 10-KSB for the year ended December 31, 2004 Filed March 31, 2005 File No. 0-25203

Dear Mr. Linares:

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

Sincerely,
Daniel Gordon
Accounting Branch Chief

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

      June 8, 2005

Mail Stop 4561

      VIA U.S. MAIL AND FAX (954) 473-1256

Ronald T. Linares
Chief Accounting and Financial Officer
OmniComm Systems, Inc.
2555 Davie Road, Suite 110B
Ft. Lauderdale, FL  33317

Re:	OmniComm Systems, Inc.
	Form 10-KSB for the year ended December 31, 2004
      Filed March 31, 2005
      File No. 0-25203

Dear Mr. Linares:

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

						Sincerely,

Daniel Gordon
Accounting Branch Chief

RCG Companies Incorporated
May 26, 2005

2

</TEXT>
</DOCUMENT>

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