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SEC Comment Letter for EMAGIN CORP (CIK 0001046995) — Dec 13, 2005

EMAGIN CORP (CIK 0001046995)
Date: Dec. 13, 2005 · CIK: 0001046995 · Accession: 0000000000-05-061894

AI Filing Summary & Sentiment

File numbers found in text: 001-15751

Date
December 8, 2005
Author
Martin F. James
Form
UPLOAD
Company
EMAGIN CORP (CIK 0001046995)

Letter

RE: eMagin Corporation Form 10-KSB / A for the Fiscal Year Ended December 31, File No. 001-15751

Mail Stop 6010

December 8, 2005

Mr. John Atherly Chief Financial Officer 10500 N.E. 8th Street, Suite 1400 Bellevue, WA 98004

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

Sincerely,
Martin F. James
Senior Assistant Chief
Accountant

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

Mail Stop 6010

December 8, 2005

Mr. John Atherly
Chief Financial Officer
10500 N.E. 8th Street, Suite 1400
Bellevue, WA 98004

	RE: 	eMagin Corporation
		Form 10-KSB / A for the Fiscal Year Ended December 31,
2004
		File No. 001-15751

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

      Sincerely,

							Martin F. James
							Senior Assistant Chief
Accountant

</TEXT>
</DOCUMENT>