SEC Comment Letter for OPTIO SOFTWARE INC (CIK 0001096689) — Dec 15, 2005
OPTIO SOFTWARE INC (CIK 0001096689)
Date: Dec. 15, 2005 · CIK: 0001096689 · Accession: 0000000000-05-062434
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Room 4561
December 16, 2005
Ms. Caroline Bembry
Chief Financial Officer
Optio Software, Inc.
3015 Windward Plaza
Windward Fairways II
Atlanta, GA 30005
Re: Optio Software, Inc.
Form 10-K for Fiscal Year Ended January 31, 2005
Form 10-Q for Fiscal Quarter Ended July 31, 2005
File No. 1-15529
Dear Ms. Bembry:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
Sincerely,
Stephen G. Krikorian
Branch Chief - Accounting
Ms. Caroline Bembry
Optio Software, Inc.
October 18, 2005
Page 3
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