SEC Comment Letter for DELTA APPAREL, INC (DLAPQ) (CIK 0001101396) — Apr 20, 2005
DELTA APPAREL, INC (DLAPQ) (CIK 0001101396)
Date: April 20, 2005 · CIK: 0001101396 · Accession: 0000000000-05-019391
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> Mail Stop 3-8 April 20, 2005 Herbert M. Mueller Vice President, Chief Financial Officer and Treasurer Delta Apparel, Inc. 2750 Premiere Parkway, Suite 100 Duluth, Georgia 30097 RE: Delta Apparel, Inc. File No. 1-15583 Form 10-K for the year ended July 3, 2004 Filed September 10, 2004 Form 10-Q for the quarter ended October 2, 2004 Dear Mr. Mueller: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, George F. Ohsiek, Jr. Branch Chief ?? ?? ?? ?? April 20, 2005 Page 1 </TEXT> </DOCUMENT>