SEC Comment Letter for CAPACITIVE DEIONIZATION TECHNOLOGY SYSTEMS INC (CIK 0001098584) — Sep 16, 2005

CAPACITIVE DEIONIZATION TECHNOLOGY SYSTEMS INC (CIK 0001098584)
Date: Sept. 16, 2005 · CIK: 0001098584 · Accession: 0000000000-05-047991

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AI Filing Summary & Sentiment

Date

September 16, 2005

Author

Michael Moran, Esq.

Form

UPLOAD

Company

CAPACITIVE DEIONIZATION TECHNOLOGY SYSTEMS INC (CIK 0001098584)

Letter

September 16, 2005 By U.S. Mail Mr. Phil Marshall Chief Financial Officer Capacitive Deionization Technology Systems, Inc. 13636 Neutron Road Dallas, TX 75244-4410

Re: Capacitive Deionization Technology Systems, Inc. Form 10-K for the year ended December 31, 2004 Filed April 8, 2005 File No. 0-28291

Dear Mr. Marshall,

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
Michael Moran, Esq.
Branch Chief

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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 3561

								September 16, 2005

By U.S. Mail

Mr. Phil Marshall
Chief Financial Officer
Capacitive Deionization Technology Systems, Inc.
13636 Neutron Road
Dallas, TX 75244-4410

		Re:	Capacitive Deionization Technology Systems, Inc.
			Form 10-K for the year ended December 31, 2004
			Filed April 8, 2005
			File No. 0-28291

Dear Mr. Marshall,

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

							Sincerely,

							Michael Moran, Esq.
Branch Chief

</TEXT>
</DOCUMENT>

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