SEC Comment Letter for HEARTLAND, INC. (CIK 0001084415) — Aug 11, 2005

HEARTLAND, INC. (CIK 0001084415)
Date: Aug. 11, 2005 · CIK: 0001084415 · Accession: 0000000000-05-041632

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AI Filing Summary & Sentiment

Date

August 11, 2005

Author

Terence O`Brien

Form

UPLOAD

Company

HEARTLAND, INC. (CIK 0001084415)

Letter

Mail Stop 3561 August 11, 2005 Trent Sommerville, President Heartland Inc. 3300 Fernbrook Lane Plymouth, MN 55447

Re: Heartland Inc. Form 10-KSB for Fiscal Year Ended December 31, 2004

Dear Mr. Sommerville:

We have completed our review of your Form 10-KSB and related filings and have no further comments at this time.

Sincerely,
Terence O`Brien
Branch Chief

Show Raw Text

<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 3561
			August 11, 2005

Trent Sommerville, President
Heartland Inc.
3300 Fernbrook Lane
Plymouth, MN 55447

	Re:      Heartland Inc.
			Form 10-KSB for Fiscal Year Ended
			December 31, 2004

Dear Mr. Sommerville:

      We have completed our review of your Form 10-KSB and related
filings and have no further comments at this time.

      							Sincerely,

								Terence O`Brien
Branch Chief

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Trent Sommerville
Heartland Inc.
June 16, 2005
Page 1

</TEXT>
</DOCUMENT>

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