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SEC Comment Letter for A CONSULTING TEAM INC (CIK 0001040792) — Apr 19, 2005

A CONSULTING TEAM INC (CIK 0001040792)
Date: April 19, 2005 · CIK: 0001040792 · Accession: 0000000000-05-018967

AI Filing Summary & Sentiment

Date
April 19, 2005
Author
Larry Spirgel
Form
UPLOAD
Company
A CONSULTING TEAM INC (CIK 0001040792)

Letter

RE: The A Consulting Team, Inc. Form 10-KSB for the fiscal year ended December 31, 2004 Filed March 35, 2005

Mr. Richard D. Falcone Chief Financial Officer The A Consulting Team, Inc. 200 Park Avenue South New York, NY 10003

April 19, 2005

Dear. Mr. Falcone:

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

Sincerely,
Larry Spirgel
Assistant Director
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Show Raw Text
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<FILENAME>filename1.txt
<TEXT>

Mr. Richard D. Falcone
Chief Financial Officer
The A Consulting Team, Inc.
200 Park Avenue South
New York, NY 10003

								April 19, 2005

RE:		The A Consulting Team, Inc.
		Form 10-KSB for the fiscal year ended December 31, 2004
		Filed March 35, 2005

Dear. Mr. Falcone:

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

								Sincerely,

								Larry Spirgel
								Assistant Director
??

??

??

??

Mr. David A. R. Evans
Salem Communications Corporation
November 29, 2004
Page 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>