SEC Comment Letter for HI — Mar 2, 2005

HI/FN INC (CIK 0001065246)
Date: March 2, 2005 · CIK: 0001065246 · Accession: 0000000000-05-009972

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AI Filing Summary & Sentiment

File numbers found in text: 000-24765

Date

March 2, 2005

Author

Martin F. James

Form

UPLOAD

Company

HI/FN INC (CIK 0001065246)

Letter

Mail Stop 0306 March 2, 2005 Mr. William R. Walker Vice President, Finance and Chief Financial Officer HI/FN, Inc. 750 University Avenue Los Gatos, CA 95032

RE: HI/FN, Inc. Form 10-K for the fiscal year ended September 30, 2004 Form 10-Q for the quarter ended December 31, 2004 File No. 000-24765

Dear Mr. Walker:

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

Show Raw Text

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

Mail Stop 0306

March 2, 2005

Mr. William R. Walker
Vice President, Finance and Chief Financial Officer
HI/FN, Inc.
750 University Avenue
Los Gatos, CA  95032

	RE:	HI/FN, Inc.
		Form 10-K for the fiscal year ended September 30, 2004
		Form 10-Q for the quarter ended December 31, 2004
      File No. 000-24765

Dear Mr. Walker:

	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

</TEXT>
</DOCUMENT>

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