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SEC Comment Letter for BOOTH CREEK SKI HOLDINGS INC (CIK 0001037253) — May 20, 2005

BOOTH CREEK SKI HOLDINGS INC (CIK 0001037253)
Date: May 20, 2005 · CIK: 0001037253 · Accession: 0000000000-05-025056

AI Filing Summary & Sentiment

File numbers found in text: 333-26091

Date
May 20, 2005
Author
David R. Humphrey
Form
UPLOAD
Company
BOOTH CREEK SKI HOLDINGS INC (CIK 0001037253)

Letter

May 20, 2005 Zip+4 Code: 20549-0305 Via Fax & U.S. Mail Elizabeth J. Cole Executive Vice President and Chief Financial Officer Booth Creek Ski Holdings, Inc. 1000 South Frontage Road West, Suite 100 Vail, Colorado 81657

RE: Booth Creek Ski Holdings, Inc. (the "Company") Form 10-K for the year ended October 29, 2004 File No. 333-26091

Dear Ms. Cole:

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

Sincerely,
David R. Humphrey
Branch Chief- Accountant
??

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

								May 20, 2005
Zip+4 Code:  20549-0305

Via Fax & U.S. Mail

Elizabeth J. Cole
Executive Vice President and Chief Financial Officer
Booth Creek Ski Holdings, Inc.
1000 South Frontage Road West, Suite 100
Vail, Colorado 81657

RE:	Booth Creek Ski Holdings, Inc. (the "Company")
	Form 10-K for the year ended October 29, 2004
	File No. 333-26091

Dear Ms. Cole:

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

								Sincerely,

								David R. Humphrey
      Branch Chief- Accountant
??

??

??

??

Elizabeth J. Cole
Booth Creek Ski Holdings, Inc.
April 12, 2005
Page 4

</TEXT>
</DOCUMENT>