SEC Comment Letter for DIOMED HOLDINGS INC (CIK 0001074874) — Sep 20, 2005

DIOMED HOLDINGS INC (CIK 0001074874)
Date: Sept. 20, 2005 · CIK: 0001074874 · Accession: 0000000000-05-048611

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AI Filing Summary & Sentiment

File numbers found in text: 001-31250

Date

September 20, 2005

Author

Martin F. James

Form

UPLOAD

Company

DIOMED HOLDINGS INC (CIK 0001074874)

Letter

September 20, 2005 Via U.S. Mail and Facsimile to (978) 475-8488 David B. Swank Chief Financial Officer Diomed Holdings, Inc. 1 Dundee Park Andover, MA 01810

Re: Diomed Holdings, Inc. Form 10-KSB for the year ended December 31, 2004 Filed March 30, 2005 Forms 10-QSB for the periods ended March 31, and June 30, 2005 File No. 001-31250

Dear Mr. Swank:

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>

Mail Stop 6010

      September 20, 2005

Via U.S. Mail and Facsimile to (978) 475-8488

David B. Swank
Chief Financial Officer
Diomed Holdings, Inc.
1 Dundee Park
Andover, MA 01810

	Re:	Diomed Holdings, Inc.
		Form 10-KSB for the year ended December 31, 2004
		Filed March 30, 2005
Forms 10-QSB for the periods ended March 31, and June 30, 2005
		File No. 001-31250

Dear Mr. Swank:

	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>

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