SEC Comment Letter for PETER KIEWIT SONS — Aug 10, 2005

PETER KIEWIT SONS INC /DE/ (CIK 0001044430)
Date: Aug. 10, 2005 · CIK: 0001044430 · Accession: 0000000000-05-041383

View on Edgar

AI Filing Summary & Sentiment

Date

August 2, 2005

Author

Rufus Decker

Form

UPLOAD

Company

PETER KIEWIT SONS INC /DE/ (CIK 0001044430)

Letter

Mail Stop 7010 August 2, 2005 Mr. Michael J. Piechoski Senior Vice President and Chief Financial Officer Peter Kiewit Sons`, Inc. Kiewit Plaza Omaha, Nebraska 68131

RE: Form 10-K for the Fiscal Year ended December 25, 2004 Form 10-Q for the Fiscal Quarter ended March 31, 2005 File No. 0-23943

Dear Mr. Piechoski:

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 Gus Rodriguez, Staff Accountant, at (202) 551-3752 or, in his absence, to Scott Watkinson at (202) 551- 3741.

Sincerely,
Rufus Decker
Accounting Branch Chief
??

Show Raw Text

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

Mail Stop 7010

      August 2, 2005

Mr. Michael J. Piechoski
Senior Vice President and Chief Financial Officer
Peter Kiewit Sons`, Inc.
Kiewit Plaza
Omaha, Nebraska 68131

	RE: 	Form 10-K for the Fiscal Year ended December 25, 2004
                    	Form 10-Q for the Fiscal Quarter ended
March
31, 2005
                    	File No. 0-23943

Dear Mr. Piechoski:

      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 Gus Rodriguez, Staff Accountant, at
(202) 551-3752 or, in his absence, to Scott Watkinson at (202)
551-
3741.

							Sincerely,

							Rufus Decker
							Accounting Branch Chief
??

??

??

??

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>

SecProbe.io