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SEC Comment Letter for MILLENIUM HOLDING GROUP — Dec 8, 2005

MILLENIUM HOLDING GROUP INC /AZ/ (CIK 0001100674)
Date: Dec. 8, 2005 · CIK: 0001100674 · Accession: 0000000000-05-061296

AI Filing Summary & Sentiment

Date
December 8, 2005
Author
Daniel L. Gordon
Form
UPLOAD
Company
MILLENIUM HOLDING GROUP INC /AZ/ (CIK 0001100674)

Letter

December 8, 2005 Mail Stop 4561 Mr. Richard L. Ham Director and President Millenium Holding Group, Inc. 12 Winding Road Henderson, NV 89052

RE: Millenium Holding Group, Inc. Form 10-KSB for the fiscal year ended December 31, 2004 Filed May 16, 2005 Form 10-QSB for the quarterly period ended March 31, File No. 0-28431

Dear Mr. Ham:

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

Sincerely,
Daniel L. Gordon
Branch Chief

Show Raw Text
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<TEXT>

December 8, 2005

Mail Stop 4561

Mr. Richard L. Ham
Director and President
Millenium Holding Group, Inc.
12 Winding Road
Henderson, NV 89052

	RE:	Millenium Holding Group, Inc.
      Form 10-KSB for the fiscal year ended December 31, 2004
		Filed May 16, 2005
		Form 10-QSB for the quarterly period ended March 31,
2005
		File No. 0-28431

Dear Mr. Ham:

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

							Sincerely,

Daniel L. Gordon
Branch Chief

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