SEC Comment Letter for DIAMOND TRIUMPH AUTO GLASS INC (CIK 0001109531) — Jul 15, 2005
DIAMOND TRIUMPH AUTO GLASS INC (CIK 0001109531)
Date: July 15, 2005 · CIK: 0001109531 · Accession: 0000000000-05-036482
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File numbers found in text: 333-33572
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
July 13, 2005
Zip+4 Code: 20549-0305
Via Fax & U.S. Mail
Michael A. Sumsky, Chief Financial Officer
Diamond Triumph Auto Glass, Inc.
220 Division Street
Kingston, Pennsylvania 18704
RE: Diamond Triumph Auto Glass, Inc. (the "Company")
Form 10-K for the year ended December 31, 2004
File No. 333-33572
Dear Mr. Sumsky:
We have completed our review of your Form 10-K and related filings
and
do not, at this time, have any further comments.
Sincerely,
David R. Humphrey
Branch Chief- Accountant
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</TEXT>
</DOCUMENT>