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SEC Comment Letter for DESTINY MEDIA TECHNOLOGIES INC (DSNY) (CIK 0001099369) (DSNY) — Apr 18, 2005

DESTINY MEDIA TECHNOLOGIES INC (DSNY) (CIK 0001099369)
Date: April 18, 2005 · CIK: 0001099369 · Accession: 0000000000-05-018564

AI Filing Summary & Sentiment

File numbers found in text: 000-28259

Date
April 18, 2005
Author
Kathleen Collins
Form
UPLOAD
Company
DESTINY MEDIA TECHNOLOGIES INC (DSNY) (CIK 0001099369)

Letter

April 18, 2005 VIA USMAIL and FAX (604) 609-0611 Mail Stop 0409 Mr. Steven Vestergaard Chief Executive Officer and Chief Financial Officer Destiny Media Technologies Inc. 1055 West Hastings Street, Suite 1040 Vancouver, British Columbia, Canada V6E 2E9

Re: Destiny Media Technologies Inc. Form 10-KSB for the year ended 8/31/2004 File No. 000-28259

Dear Mr. Vestergaard:

We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments.

Sincerely,
Kathleen Collins
Branch Chief

Show Raw Text
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<TEXT>

April 18, 2005

VIA USMAIL and FAX (604) 609-0611
Mail Stop 0409

Mr. Steven Vestergaard
Chief Executive Officer and Chief Financial Officer
Destiny Media Technologies Inc.
1055 West Hastings Street, Suite 1040
Vancouver, British Columbia, Canada V6E 2E9

Re:	Destiny Media Technologies Inc.
Form 10-KSB for the year ended 8/31/2004
File No. 000-28259

Dear Mr. Vestergaard:

      We have completed our review of your Form 10-KSB and related
filings and do not, at this time, have any further comments.

							Sincerely,

Kathleen Collins
Branch Chief

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