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SEC Comment Letter for SMTC CORP (CIK 0001108320) — Jun 24, 2005

SMTC CORP (CIK 0001108320)
Date: June 24, 2005 · CIK: 0001108320 · Accession: 0000000000-05-032279

AI Filing Summary & Sentiment

File numbers found in text: 000-31051

Date
June 17, 2005
Author
Martin F. James
Form
UPLOAD
Company
SMTC CORP (CIK 0001108320)

Letter

Mail Stop 6010 June 17, 2005 Ms. Jane Todd Principal Financial Officer SMTC Corporation 635 Hood Road Markham, Ontario, Canada

Re: SMTC Corporation Form 10-K for the Fiscal Year Ended December 31, 2004 Form 10-Q for the Fiscal Year Ended April 3, 2005 File No. 000-31051

Dear Ms. Todd:

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

Sincerely,
Martin F. James
Senior Assistant Chief
Accountant

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 6010

      June 17, 2005

Ms. Jane Todd
Principal Financial Officer
SMTC Corporation
635 Hood Road
Markham, Ontario, Canada

	Re:	SMTC Corporation
		Form 10-K for the Fiscal Year Ended December 31, 2004
		Form 10-Q for the Fiscal Year Ended April 3, 2005
      File No. 000-31051

Dear Ms. Todd:

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

      Sincerely,

								Martin F. James
								Senior Assistant Chief
Accountant

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</TEXT>
</DOCUMENT>