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SEC Comment Letter for EMERGE INTERACTIVE INC (CIK 0001092605) — Apr 27, 2005

EMERGE INTERACTIVE INC (CIK 0001092605)
Date: April 27, 2005 · CIK: 0001092605 · Accession: 0000000000-05-020643

AI Filing Summary & Sentiment

File numbers found in text: 000-29037

Date
April 28, 2005
Author
Linda van Doorn
Form
UPLOAD
Company
EMERGE INTERACTIVE INC (CIK 0001092605)

Letter

Mail Stop 0409 VIA U.S. MAIL AND FAX (772) 581-8171 Mr. David C. Warren Chief Executive Officer eMerge Interactive, Inc. 10305 102nd Terrace Sebastian, FL 32958

Re: eMerge Interactive, Inc. Form 10-K for the year ended December 31, 2004 File No. 000-29037

Dear Mr. Warren:

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

Sincerely,
Linda van Doorn
Senior Assistant Chief Accountant

Show Raw Text
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<FILENAME>filename1.txt
<TEXT>

April 28, 2005

Mail Stop 0409

VIA U.S. MAIL AND FAX (772) 581-8171

Mr. David C. Warren
Chief Executive Officer
eMerge Interactive, Inc.
10305 102nd Terrace
Sebastian, FL  32958

Re:	eMerge Interactive, Inc.
Form 10-K for the year ended December 31, 2004
File No. 000-29037

Dear Mr. Warren:

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

							Sincerely,

Linda van Doorn
Senior Assistant Chief Accountant

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</TEXT>
</DOCUMENT>