SEC Comment Letter for INDUSTRIAL DISTRIBUTION GROUP INC (CIK 0001042351) — Jun 10, 2005
INDUSTRIAL DISTRIBUTION GROUP INC (CIK 0001042351)
Date: June 10, 2005 · CIK: 0001042351 · Accession: 0000000000-05-029120
AI Filing Summary & Sentiment
File numbers found in text: 001-13195
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 0510
June 10, 2005
Mr. Jack P. Healey
Industrial Distribution Group, Inc.
950 East Paces Ferry Road, Suite 1575
Atlanta, Georgia 30326
RE: Industrial Distribution Group, Inc.
Form 10-K for the year ended December 31, 2004
Filed March 11, 2005
File No. 001-13195
Dear Mr. Healey:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
If you have any further questions regarding our review of
your
filings, please direct them to Patricia, Staff Accountant, at
(202)
551-3747 or, in her absence, to the undersigned at (202) 551-3768.
Sincerely,
John Cash
Accounting Branch Chief
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Mr. J. Gordon Beittenmiller
March 25, 2005
Page 1 of 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0510
DIVISION OF
CORPORATION FINANCE
</TEXT>
</DOCUMENT>