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SEC Company Response from ESSENTIAL GROUP INC (CIK 0001088000) — Nov 30, 2005

ESSENTIAL GROUP INC (CIK 0001088000)
Date: Nov. 30, 2005 · CIK: 0001088000 · Accession: 0001193125-05-234021

AI Filing Summary & Sentiment

Referenced dates: November 15, 2005

Date
November 30, 2005
Author
/s/ Dennis N. Cavender
Form
CORRESP
Company
ESSENTIAL GROUP INC (CIK 0001088000)

Letter

Securities and Exchange Commission Essential Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2004 Filed March 30, 2005 (the “Form 10-K”) File No. 005-77938

Re:

Dear Mr. Rosenberg:

We have received the comments of the Staff contained in the letter dated November 15, 2005 relating to Essential Group, Inc.’s Form 10-K. Due to several competing demands, we expect to respond to the Staff on or about December 15, 2005. If you have questions or concerns about this matter, please contact the undersigned at (847) 855-7507.

Sincerely,
/s/ Dennis N. Cavender

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CORRESP
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Correspondence Letter

 November 30, 2005

 Jim B. Rosenberg

 Senior Assistant Chief Accountant

 Securities and Exchange Commission

 100 F Street, N.E.

 Washington, D.C. 20549

Re:

Essential Group, Inc.

Form 10-K for the Fiscal Year Ended December 31, 2004

Filed March 30, 2005 (the “Form 10-K”)

File No. 005-77938

 Dear
Mr. Rosenberg:

 We have received the comments of the
Staff contained in the letter dated November 15, 2005 relating to Essential Group, Inc.’s Form 10-K. Due to several competing demands, we expect to respond to the Staff on or about December 15, 2005. If you have questions or concerns
about this matter, please contact the undersigned at (847) 855-7507.

Sincerely,

 /s/ Dennis N. Cavender

Dennis N. Cavender

 Executive Vice President, Chief Financial

 Officer and
Secretary

cc:
Tabatha Akins

 Oscar Young

 Timothy J. Melton

 1325 Tri-State Parkway • Suite 300 • Gurnee, IL 60031

 847.855.7676 • Fax
847.855.9676 • www.essentialgroupinc.com