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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

AI Filing Summary & Sentiment

File numbers found in text: 001-14949

Date
June 30, 2005
Author
Martin F. James
Form
UPLOAD
Company
IMPLANT SCIENCES CORP (CIK 0001068874)

Letter

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

Show Raw Text
<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>