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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

AI Filing Summary & Sentiment

Date
April 20, 2005
Author
Branch Chief
Form
UPLOAD
Company
DELTA APPAREL, INC (DLAPQ) (CIK 0001101396)

Letter

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

Show Raw Text
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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

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April 20, 2005
Page 1

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