SEC Comment Letter for CATAPULT COMMUNICATIONS CORP (CIK 0001063085) — Oct 25, 2005

CATAPULT COMMUNICATIONS CORP (CIK 0001063085)
Date: Oct. 25, 2005 · CIK: 0001063085 · Accession: 0000000000-05-054198

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AI Filing Summary & Sentiment

File numbers found in text: 000-24701

Date

October 25, 2005

Author

Stephen Krikorian

Form

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Company

CATAPULT COMMUNICATIONS CORP (CIK 0001063085)

Letter

Mail Stop 4561 October 25, 2005 Christopher A. Stephenson Chief Financial Officer 160 South Whisman Road Mountain View, California 94041

Re: Catapult Communications Corporation Form 10-K: For the Fiscal Year Ended September 30, 2004 Filed December 10, 2004 Form 10-Q: For the Fiscal Period Ended December 31, 2004 Filed February 9, 2005 Form 10-Q: For the Fiscal Period Ended March 31, 2005 Filed May 3, 2005 Form 10-Q: For the Fiscal Period Ended June 30, 2005 Filed August 8, 2005 File No. 000-24701

Dear Mr. Stephenson,

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

Sincerely,
Stephen Krikorian
Accounting Branch Chief

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

Mail Stop 4561

      							October 25, 2005

Christopher A. Stephenson
Chief Financial Officer
160 South Whisman Road
Mountain View, California 94041

	Re:	Catapult Communications Corporation
		Form 10-K: For the Fiscal Year Ended September 30, 2004
		Filed December 10, 2004
		Form 10-Q: For the Fiscal Period Ended December 31, 2004
		Filed February 9, 2005
		Form 10-Q: For the Fiscal Period Ended March 31, 2005
		Filed May 3, 2005
      Form 10-Q: For the Fiscal Period Ended June 30, 2005
		Filed August 8, 2005
	File No. 000-24701

Dear Mr. Stephenson,

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

								Sincerely,

								Stephen Krikorian
								Accounting Branch Chief

</TEXT>
</DOCUMENT>

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