SEC Comment Letter for COLLECTORS UNIVERSE INC (CIK 0001089143) — Jun 13, 2005
COLLECTORS UNIVERSE INC (CIK 0001089143)
Date: June 13, 2005 · CIK: 0001089143 · Accession: 0000000000-05-029485
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
June 13, 2005
Mail Stop 04-09
Mr. Michael Lewis, Chief Financial Officer
Collectors Universe, Inc.
1921 E. Alton Avenue
Santa Ana, CA 92705
RE: Collectors Universe, Inc.
File No. 0-27887
Form 10-K for the year ended June 30, 2004
Form 10-K/A - Amendment No.1 filed on January 19, 2005
Dear Mr. Lewis:
We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.
Sincerely,
Kathleen A. Collins
Branch Chief
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</TEXT>
</DOCUMENT>