SEC Comment Letter for VARIAN SEMICONDUCTOR EQUIPMENT ASSOCIATES INC (CIK 0001079023) — Jun 10, 2005

VARIAN SEMICONDUCTOR EQUIPMENT ASSOCIATES INC (CIK 0001079023)
Date: June 10, 2005 · CIK: 0001079023 · Accession: 0000000000-05-028977

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AI Filing Summary & Sentiment

File numbers found in text: 000-25395

Date

June 10, 2005

Author

Martin F. James

Form

UPLOAD

Company

VARIAN SEMICONDUCTOR EQUIPMENT ASSOCIATES INC (CIK 0001079023)

Letter

Mail Stop 6010 June 10, 2005 Mr. Robert J. Halliday Chief Accounting Officer Varian Semiconductor Equipment Associates, Inc. 35 Dory Road Gloucester, MA 01930-2297

RE: Varian Semiconductor Equipment Associates, Inc. Form 10-K for the Fiscal Year Ended October 1, 2004 Forms 10-Q for the Fiscal Quarters Ended December 31, 2004 and April 1, 2005 File No. 000-25395

Dear Mr. Halliday:

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 6010

      June 10, 2005

Mr. Robert J. Halliday
Chief Accounting Officer
Varian Semiconductor Equipment Associates, Inc.
35 Dory Road
Gloucester, MA 01930-2297

	RE:	Varian Semiconductor Equipment Associates, Inc.
Form 10-K for the Fiscal Year Ended October 1, 2004
Forms 10-Q for the Fiscal Quarters Ended December 31, 2004 and
April
1, 2005
File No. 000-25395

Dear Mr. Halliday:

      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
??

??

??

??

Mr. Robert J. Halliday
Varian Semiconductor Equipment Associates, Inc.
May 2, 2005
Page 1 of 1

</TEXT>
</DOCUMENT>

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