SEC Company Response from AVANEX CORP (CIK 0001056794) — Apr 8, 2005
AVANEX CORP (CIK 0001056794)
Date: April 8, 2005 · CIK: 0001056794 · Accession: 0001193125-05-073149
AI Filing Summary & Sentiment
Letter
VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Attention: Mr. Brian Cascio Accounting Branch Chief Form 10-Q for the quarter ended December 31, 2004 Form 8-K dated November 1, 2004 Form 8-K dated January 31, 2005 File No. 0-29175
Dear Mr. Cascio:
This letter is to confirm my telephone conversation with Gary Todd, Reviewing Accountant, of April 8, 2005, in which he agreed to allow Avanex Corporation to respond to the Staff’s April 7, 2005 comment letter by Friday, May 6, 2005, except for Comments 11-12, to which we intend to respond by Friday, April 15, 2005.
Thank you very much for your courtesy and cooperation in this matter.
Very truly yours,
AVANEX CORPORATION
Show Raw Text
CORRESP
1
filename1.htm
Correspondence
April 8, 2005
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Mail Stop 03-06
Washington, D.C. 20549
Attention:
Mr. Brian Cascio
Accounting Branch Chief
Re:
Avanex Corporation
Form 10-K for the fiscal
year ended June 30, 2004
Form 10-Q for the quarter ended December 31, 2004
Form 8-K dated November 1, 2004
Form 8-K dated January 31, 2005
File No. 0-29175
Dear Mr. Cascio:
This letter is to confirm my telephone conversation with Gary Todd, Reviewing Accountant, of April 8, 2005, in which he agreed to allow Avanex
Corporation to respond to the Staff’s April 7, 2005 comment letter by Friday, May 6, 2005, except for Comments 11-12, to which we intend to respond by Friday, April 15, 2005.
Thank you very much for your courtesy and cooperation in this matter.
Very truly yours,
AVANEX CORPORATION
/S/ LINDA
REDDICK
Linda Reddick
Chief Financial Officer