SEC Comment Letter for PENHALL INTERNATIONAL CORP (CIK 0001070772) — Sep 28, 2005
PENHALL INTERNATIONAL CORP (CIK 0001070772)
Date: Sept. 28, 2005 · CIK: 0001070772 · Accession: 0000000000-05-050045
AI Filing Summary & Sentiment
File numbers found in text: 333-64745
Letter
September 27, 2005 via U.S. mail and facsimile Mr. John T. Sawyer President and Chief Executive Officer, Penhall International Corp. 1801 Penhall Way Anaheim, CA 92803
RE: Form 10-K/A for the fiscal year ended June 30, 2004 Form 10-Q for the period ended March 31, 2005 File No. 333-64745
Dear Mr. Sawyer:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
If you have any further questions regarding our review of your filings, please direct them to Marie Trimeloni, Staff Accountant, at (202) 551-3734 or, in her absence, to Jeanne Baker, Assistant Chief Accountant, at (202) 551-3691.
Sincerely,
Rufus Decker
Accounting Branch Chief
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<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 7010
September 27, 2005
via U.S. mail and facsimile
Mr. John T. Sawyer
President and Chief Executive Officer, Penhall International Corp.
1801 Penhall Way
Anaheim, CA 92803
RE: Form 10-K/A for the fiscal year ended June 30, 2004
Form 10-Q for the period ended March 31, 2005
File No. 333-64745
Dear Mr. Sawyer:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
If you have any further questions regarding our review of
your
filings, please direct them to Marie Trimeloni, Staff Accountant,
at
(202) 551-3734 or, in her absence, to Jeanne Baker, Assistant
Chief
Accountant, at (202) 551-3691.
Sincerely,
Rufus Decker
Accounting Branch Chief
??
??
??
??
Mr. J. Gordon Beittenmiller
March 25, 2005
Page 2 of 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0510
DIVISION OF
CORPORATION FINANCE
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