SEC Comment Letter for AVANEX CORP (CIK 0001056794) — May 17, 2005
AVANEX CORP (CIK 0001056794)
Date: May 17, 2005 · CIK: 0001056794 · Accession: 0000000000-05-024327
AI Filing Summary & Sentiment
Letter
Mail Stop 0306 May 17, 2005 Ms. Linda Reddick Vice President & Corporate Controller Avanex Corporation 40919 Encyclopedia Circle Fremont, California 94538
RE: Avanex Corporation Form 10-K for the fiscal year ended June 30, 2004 Form 10-Q for the quarter ending December 31, 2004 Form 8-K dated November 1, 2004 Form 8-K dated January 31, 2005 File No. 0-29175
Dear Ms. Reddick:
We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.
Sincerely,
Martin F. James
Senior Assistant Chief
Accountant
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Show Raw Text
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<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 0306
May 17, 2005
Ms. Linda Reddick
Vice President & Corporate Controller
Avanex Corporation
40919 Encyclopedia Circle
Fremont, California 94538
RE: Avanex Corporation
Form 10-K for the fiscal year ended June 30, 2004
Form 10-Q for the quarter ending December 31, 2004
Form 8-K dated November 1, 2004
Form 8-K dated January 31, 2005
File No. 0-29175
Dear Ms. Reddick:
We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.
Sincerely,
Martin F. James
Senior Assistant Chief
Accountant
??
??
??
??
Mr. John T. Dickson
Agere Systems, Inc.
September 9, 2004
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</TEXT>
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