SEC Comment Letter for ART ADVANCED RESEARCH TECHNOLOGIES INC (CIK 0001094026) — Oct 18, 2005
ART ADVANCED RESEARCH TECHNOLOGIES INC (CIK 0001094026)
Date: Oct. 18, 2005 · CIK: 0001094026 · Accession: 0000000000-05-053063
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> Mail Stop 6010 October 18, 2005 Micheline Bouchard, President and Chief Executive Officer ART Advanced Research Technologies, Inc. 2300 Alfred-Nobel Boulevard Saint-Laurent, Quebec H4S 2A4 Canada Via U S Mail and FAX [(514) 832-0778 ] Re: ART Advanced Research Technologies, Inc. Form 20-F for the fiscal year ended December 31, 2004 Form 6-K for the fiscal 2005 File No. 0-30214 Dear Ms. Bouchard: We have completed our review of your Form 20-F and related filings and do not, at this time, have any further comments. Sincerely, Martin F. James Senior Assistant Chief Accountant ?? ?? ?? ?? </TEXT> </DOCUMENT>