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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

AI Filing Summary & Sentiment

Date
October 18, 2005
Author
Martin F. James
Form
UPLOAD
Company
ART ADVANCED RESEARCH TECHNOLOGIES INC (CIK 0001094026)

Letter

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

Show Raw Text
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<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

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</TEXT>
</DOCUMENT>