SEC Comment Letter for ICOP DIGITAL, INC (CIK 0001094572) — Jul 8, 2005
ICOP DIGITAL, INC (CIK 0001094572)
Date: July 8, 2005 · CIK: 0001094572 · Accession: 0000000000-05-034879
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 3561
July 7, 2005
Mr. John Garrison
Chief Financial Officer
ICOP Digital, Inc.
11011 King Street, Suite 260
Overland Park, KS 66210
RE: ICOP Digital, Inc.
Form 10-KSB for the Fiscal Year Ended December 31, 2004
Filed April 6, 2005
Form 10-QSB for the Fiscal Quarter ended March 31, 2005
File No. 0-27321
Dear Mr. Garrison:
We have completed our review of your Form 10-KSB and related
filings
and do not, at this time, have any further comments.
Sincerely,
Larry Spirgel
Assistant Director
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Mr. John Garrison
ICOP Digital, Inc.
June 16, 2005
Page 2
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
</TEXT>
</DOCUMENT>