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SEC Company Response from WATER PIK TECHNOLOGIES INC (CIK 0001094286) — Aug 8, 2005

WATER PIK TECHNOLOGIES INC (CIK 0001094286)
Date: Aug. 8, 2005 · CIK: 0001094286 · Accession: 0001104659-05-037271

AI Filing Summary & Sentiment

Referenced dates: July 29, 2005

Date
August 8, 2005
Author
/s/ RICHARD D. TIPTON
Form
CORRESP
Company
WATER PIK TECHNOLOGIES INC (CIK 0001094286)

Letter

Water Pik Technologies, Inc.

23 Corporate Plaza, Suite 246

Newport Beach, CA 92660

(949) 719-3700

August 8, 2005

Via EDGAR

U.S. Securities and Exchange Commission

Washington, D.C. 20549

RE:

Water Pik Technologies, Inc.

Form 10-KT for Fiscal Year Ended September 30, 2004

Filed December 14, 2004

Forms 10-Q for Fiscal Quarters Ended December 31, 2004 and

March 31, 2005

File No. 1-15297

To Whom It May Concern:

We have received the Commission’s letter dated July 29, 2005 regarding the above-referenced matter. This will confirm that Water Pik Technologies, Inc. will provide its written response to the Commission’s letter via EDGAR on or before September 1, 2005, as acknowledged by Commission staff by telephone on August 5, 2005.

Thank you for your attention to this matter.

Sincerely,
/s/ RICHARD D. TIPTON

Show Raw Text
CORRESP
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Water Pik Technologies, Inc.

23 Corporate Plaza,
Suite 246

Newport Beach, CA  92660

(949) 719-3700

August 8, 2005

Via EDGAR

U.S. Securities and Exchange Commission

Washington, D.C.  20549

  RE:

  Water Pik Technologies, Inc.

  Form 10-KT for Fiscal Year Ended September 30, 2004

  Filed December 14, 2004

  Forms 10-Q for Fiscal Quarters Ended December 31, 2004 and

  March 31, 2005

  File No. 1-15297

To Whom It May Concern:

We have received the Commission’s letter dated July 29, 2005 regarding
the above-referenced matter.  This will
confirm that Water Pik Technologies, Inc. will provide its written response to
the Commission’s letter via EDGAR on or before September 1, 2005, as
acknowledged by Commission staff by telephone on August 5, 2005.

Thank you for your attention to this matter.

  Sincerely,

  /s/ RICHARD D. TIPTON

  Richard D. Tipton

  Vice President, General Counsel

  and Secretary

  Water Pik Technologies, Inc.