SEC Comment Letter for ELEPHANT TALK COMMUNICATIONS INC (CIK 0001084384) — Jul 14, 2005
ELEPHANT TALK COMMUNICATIONS INC (CIK 0001084384)
Date: July 14, 2005 · CIK: 0001084384 · Accession: 0000000000-05-036195
AI Filing Summary & Sentiment
Letter
Mail Stop 3561 Via U.S. Mail and Fax (714-288-2045) Mr. Manu Ohri Executive Vice-President of Finance and Chief Financial Officer Elephant Talk Communications, Inc. 438 East Katella Avenue, Suite 217 Orange, CA 92867 July 14, 2005
Re: Elephant Talk Communications Form 10-K for the fiscal year ended December 31, 2004 Filed April 1, 2005 File No. 0-30061
Dear Mr. Ohri:
We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments.
Sincerely,
Larry Spirgel
Assistant Director
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 3561
Via U.S. Mail and Fax (714-288-2045)
Mr. Manu Ohri
Executive Vice-President of Finance and Chief Financial Officer
Elephant Talk Communications, Inc.
438 East Katella Avenue, Suite 217
Orange, CA 92867
July 14, 2005
Re: Elephant Talk Communications
Form 10-K for the fiscal year ended December 31, 2004
Filed April 1, 2005
File No. 0-30061
Dear Mr. Ohri:
We have completed our review of your Form 10-KSB and related
filings and do not, at this time, have any further comments.
Sincerely,
Larry Spirgel
Assistant Director
??
??
??
??
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
</TEXT>
</DOCUMENT>