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
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<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>