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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

AI Filing Summary & Sentiment

Date
June 13, 2005
Author
Kathleen A. Collins
Form
UPLOAD
Company
COLLECTORS UNIVERSE INC (CIK 0001089143)

Letter

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

Show Raw Text
<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>