SEC Comment Letter for IMPLANT SCIENCES CORP (CIK 0001068874) — Jun 30, 2005
IMPLANT SCIENCES CORP (CIK 0001068874)
Date: June 30, 2005 · CIK: 0001068874 · Accession: 0000000000-05-033635
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File numbers found in text: 001-14949
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> Diane J. Ryan Vice President Finance and Chief Financial Officer Implant Sciences Corporation 107 Audubon Road, #5 Wakefield, MA 01880 June 30, 2005 Re: Implant Sciences Corporation Form 10-KSB for the year ended June 30, 2004 Filed November 10, 2004 Form 10-QSB for Fiscal Quarters Ended September 30, 2004, December 31, 2004 and March 31, 2005File No. 001-14949 Dear Ms. Ryan: 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>