SEC Comment Letter for FORMFACTOR INC (FORM) (CIK 0001039399) (FORM) — Sep 22, 2005

FORMFACTOR INC (FORM) (CIK 0001039399)
Date: Sept. 22, 2005 · CIK: 0001039399 · Accession: 0000000000-05-049189

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AI Filing Summary & Sentiment

Date

September 22, 2005

Author

Martin F. James

Form

UPLOAD

Company

FORMFACTOR INC (FORM) (CIK 0001039399)

Letter

Mail Stop 6010 September 22, 2005 Mr. Ron Foster Chief Financial Officer FormFactor, Inc. 7005 Southfront Road Livermore CA 94551

RE: FormFactor, Inc. Form 10-K for the fiscal year ended December 25, 2004 Filed March 14, 2005 File No. 0-50307

Dear Mr. Foster:

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

Sincerely,
Martin F. James
Senior Assistant Chief
Accountant
??

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

Mail Stop 6010

September 22, 2005

Mr. Ron Foster
Chief Financial Officer
FormFactor, Inc.
7005 Southfront Road
Livermore CA 94551

	RE:	FormFactor, Inc.
		Form 10-K for the fiscal year ended December 25, 2004
		Filed March 14, 2005
		File No. 0-50307

Dear Mr. Foster:

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

							Sincerely,

							Martin F. James
							Senior Assistant Chief
Accountant
??

??

??

??

Mr. John T. Dickson
Agere Systems, Inc.
September 9, 2004
Page 1 of 3

</TEXT>
</DOCUMENT>

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