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SEC Comment Letter for GLOBAL DIVERSIFIED INDUSTRIES INC (CIK 0001090461) — Sep 27, 2005

GLOBAL DIVERSIFIED INDUSTRIES INC (CIK 0001090461)
Date: Sept. 27, 2005 · CIK: 0001090461 · Accession: 0000000000-05-049926

AI Filing Summary & Sentiment

File numbers found in text: 333-83231

Date
September 28, 2005
Author
Steven Jacobs
Form
UPLOAD
Company
GLOBAL DIVERSIFIED INDUSTRIES INC (CIK 0001090461)

Letter

Mail Stop 4561 VIA U.S. MAIL AND FAX (559) 665-7066 Mr. Phil Hamilton President and Chief Executive Officer Global Diversified Industries, Inc. 1200 Airport Drive Chowchilla, CA 93610

Re: Global Diversified Industries, Inc. Form 10-KSB for the year ended April 30, 2004 Filed August 17, 2004 File No. 333-83231

Dear Mr. Hamilton:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

Sincerely,
Steven Jacobs
Accounting Branch Chief

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

      September 28, 2005

Mail Stop 4561

VIA U.S. MAIL AND FAX (559) 665-7066

Mr. Phil Hamilton
President and Chief Executive Officer
Global Diversified Industries, Inc.
1200 Airport Drive
Chowchilla, CA  93610

Re:	Global Diversified Industries, Inc.
Form 10-KSB for the year ended April 30, 2004
      Filed August 17, 2004
      File No. 333-83231

Dear Mr. Hamilton:

      We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.

								Sincerely,

      Steven Jacobs
      Accounting Branch Chief

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Mr. Phil Hamilton
Global Diversified Industries, Inc.
September 19, 2005
Page 1

</TEXT>
</DOCUMENT>