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SEC Comment Letter for IC ISAACS & CO INC (CIK 0001041179) — Dec 5, 2005

IC ISAACS & CO INC (CIK 0001041179)
Date: Dec. 5, 2005 · CIK: 0001041179 · Accession: 0000000000-05-060684

AI Filing Summary & Sentiment

Date
December 1, 2005
Author
Branch Chief
Form
UPLOAD
Company
IC ISAACS & CO INC (CIK 0001041179)

Letter

Mail Stop 3561 December 1, 2005 Eugene Wielepski Chief Financial Officer and Vice President-Finance I.C. Isaacs & Company, Inc. 3840 Bank Street Baltimore, Maryland 21224-2522

Re: I.C. Isaacs & Company, Inc. Form 10-K for Fiscal Year Ended December 31, 2004 and related amendments Form 10-Q for Quarterly Period Ended March 31, 2005 and related amendments Form 10-Q for Quarterly Period Ended June 30, 2005 and related amendments Form 10-Q for Quarterly Period Ended September 30, 2005 File No. 0-23379

Dear Mr. Wielepski:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
George F. Ohsiek, Jr.
Branch Chief

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

Mail Stop 3561

December 1, 2005

Eugene Wielepski
Chief Financial Officer and Vice President-Finance
I.C. Isaacs & Company, Inc.
3840 Bank Street
Baltimore, Maryland  21224-2522

		Re:	I.C. Isaacs & Company, Inc.
		Form 10-K for Fiscal Year Ended December 31, 2004 and
related amendments
Form 10-Q for Quarterly Period Ended March 31, 2005 and related
amendments
Form 10-Q for Quarterly Period Ended June 30, 2005 and related
amendments
Form 10-Q for Quarterly Period Ended September 30, 2005
			File No. 0-23379

Dear Mr. Wielepski:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,

									George F. Ohsiek, Jr.
									Branch Chief

</TEXT>
</DOCUMENT>