SEC Comment Letter for EMBARCADERO TECHNOLOGIES INC (CIK 0001107112) — Sep 30, 2005
EMBARCADERO TECHNOLOGIES INC (CIK 0001107112)
Date: Sept. 30, 2005 · CIK: 0001107112 · Accession: 0000000000-05-050642
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File numbers found in text: 000-30293
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 4561
September 29, 2005
Raj Sabhlok
SVP of Finance and Corporate Development
Embarcadero Technologies, Inc.
100 California Street, Suite 1200
San Francisco, CA 94111
Re: Form 10-K for Fiscal Year Ended December 31, 2004
Form 10-Q/A for Fiscal Quarter Ended June 30, 2004
Form 10-K/A for Fiscal Year Ended December 31, 2004
File No. 000-30293
Dear Mr. Sabhlok:
We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.
Sincerely,
Stephen Krikorian
Accounting Branch Chief
</TEXT>
</DOCUMENT>