SEC Comment Letter for SCIENTIFIC LEARNING CORP (CIK 0001042173) — Sep 23, 2005
SCIENTIFIC LEARNING CORP (CIK 0001042173)
Date: Sept. 23, 2005 · CIK: 0001042173 · Accession: 0000000000-05-049345
AI Filing Summary & Sentiment
Letter
Form 10-Q for the quarter ended March 31, 2005 Form 10-Q for the quarter ended June 30, 2005 File No. 0-24547
Re: SCIENTIFIC LEARNING CORP Form 10-K/A for the year ended December 31, 2004 Filed May 26, 2005
Dear Ms. Freeman:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
Sincerely,
/s/ Carlos Pacho
for Larry Spirgel
Assistant Director
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 3561 September 23,
2005
Via U.S. Mail and Fax (510) 444-3580
Jane A. Freeman
Senior Vice President and Chief Financial Officer
SCIENTIFIC LEARNING CORP
300 FRANK H. OGAWA PLAZA, SUITE 600
OAKLAND, CA 94612-2040
Re: SCIENTIFIC LEARNING CORP
Form 10-K/A for the year ended December 31, 2004
Filed May 26, 2005
Form 10-Q for the quarter ended March 31, 2005
Form 10-Q for the quarter ended June 30, 2005
File No. 0-24547
Dear Ms. Freeman:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
Sincerely,
/s/ Carlos Pacho
for Larry Spirgel
Assistant Director
??
??
??
?
</TEXT>
</DOCUMENT>