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SEC Comment Letter for SIGNATURE EYEWEAR INC (CIK 0001036292) — Nov 3, 2005

SIGNATURE EYEWEAR INC (CIK 0001036292)
Date: Nov. 3, 2005 · CIK: 0001036292 · Accession: 0000000000-05-055903

AI Filing Summary & Sentiment

File numbers found in text: 000-23001

Date
November 3, 2005
Author
Martin F. James
Form
UPLOAD
Company
SIGNATURE EYEWEAR INC (CIK 0001036292)

Letter

Mail Stop 6010 November 3, 2005 Mr. Michael Prince Chief Executive Officer Signature Eyewear, Inc. 498 North Oak Street Inglewood, California 90302

Re: Signature Eyewear, Inc. Form 10-K for the Year Ended October 31, 2004 Forms 10-Q for the Quarter Ended January 31, 2005, April 30, 2005, and July 31, 2005 File No. 000-23001

Dear Mr. Prince:

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

Sincerely,
Martin F. James
Senior Assistant Chief
Accountant

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

Mail Stop 6010

      November 3, 2005

Mr. Michael Prince
Chief Executive Officer
Signature Eyewear, Inc.
498 North Oak Street
Inglewood, California  90302

	Re:	Signature Eyewear, Inc.
		Form 10-K for the Year Ended October 31, 2004
Forms 10-Q for the Quarter Ended January 31, 2005, April 30, 2005,
and
	July 31, 2005
      File No. 000-23001

Dear Mr. Prince:

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

	 							Sincerely,

								Martin F. James
								Senior Assistant Chief
Accountant

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</TEXT>
</DOCUMENT>