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SEC Comment Letter for Q COMM INTERNATIONAL INC (CIK 0001102901) — Aug 23, 2005

Q COMM INTERNATIONAL INC (CIK 0001102901)
Date: Aug. 23, 2005 · CIK: 0001102901 · Accession: 0000000000-05-043531

AI Filing Summary & Sentiment

File numbers found in text: 001-31718

Date
August 23, 2005
Author
Larry Spirgel
Form
UPLOAD
Company
Q COMM INTERNATIONAL INC (CIK 0001102901)

Letter

Via U.S. Mail and Fax Mr. Mark Robinson Chief Financial Officer Q Comm International, Inc. 501 East Technology Ave Building C Orem, Utah 84097 August 23, 2005

RE: Q Comm International, Inc. Form 10-KSB for the fiscal year ended December 31, 2004 File No. 001-31718

Dear Mr. Robinson:

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

Sincerely,
Larry Spirgel
Assistant Director
??

Show Raw Text
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<FILENAME>filename1.txt
<TEXT>

Via U.S. Mail and Fax
Mr. Mark Robinson
Chief Financial Officer
Q Comm International, Inc.
501 East Technology Ave
Building C
Orem, Utah 84097

								August 23, 2005

	RE:	Q Comm International, Inc.
		Form 10-KSB for the fiscal year ended December 31, 2004
		File No. 001-31718

Dear Mr. Robinson:

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

								Sincerely,

								Larry Spirgel
								Assistant Director
??

??

??

??

Mr. David A. R. Evans
Salem Communications Corporation
November 29, 2004
Page 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

         DIVISION OF
CORPORATION FINANCE

</TEXT>
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