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SEC Comment Letter for NEPTUNE SOCIETY — Sep 26, 2005

NEPTUNE SOCIETY INC/FL (CIK 0001098532)
Date: Sept. 26, 2005 · CIK: 0001098532 · Accession: 0000000000-05-049511

AI Filing Summary & Sentiment

File numbers found in text: 000-31182

Date
September 23, 2005
Author
Larry Spirgel
Form
UPLOAD
Company
NEPTUNE SOCIETY INC/FL (CIK 0001098532)

Letter

Mail Stop 3561 Via U.S. Mail and Fax (818-953-9844) Mr. Daniel M. Solberg Chief Financial Officer The Neptune Society, Inc. 4312 Woodman Avenue, Third Floor Sherman Oaks, CA 91423

RE: The Neptune Society, Inc. Form 10-KSB for the Year ended December 31, 2004 Filed March 31, 2005 File No. 000-31182

Dear Mr. Solberg:

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

Show Raw Text
<DOCUMENT>
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<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

      September 23, 2005

Mail Stop 3561

Via U.S. Mail and Fax (818-953-9844)

Mr. Daniel M. Solberg
Chief Financial Officer
The Neptune Society, Inc.
4312 Woodman Avenue,
Third Floor
Sherman Oaks, CA 91423

	RE:	The Neptune Society, Inc.
      Form 10-KSB for the Year ended December 31, 2004
		Filed March 31, 2005
		File No. 000-31182

Dear Mr. Solberg:

      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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</TEXT>
</DOCUMENT>