SEC Comment Letter for NEOFORMA INC (CIK 0001096219) — Nov 22, 2005
NEOFORMA INC (CIK 0001096219)
Date: Nov. 22, 2005 · CIK: 0001096219 · Accession: 0000000000-05-059023
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 4561
November 22, 2005
Mr. Andrew L. Guggenhime
Chief Financial Officer
Neoforma, Inc.
3061 Zanker Road
San Jose, CA 95134
Re: Neoforma, Inc.
Form 10-K for the fiscal year ended December 31, 2004
Filed March 16, 2005
File No. 0-28715
Dear Mr. Guggenhime:
We have completed our review of your Form 10-K and have no
further comments at this time.
Sincerely,
Steven Jacobs
Branch Chief
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Mr. Andrew L. Guggenhime
Neoforma, Inc.
September 27, 2005
Page 4
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