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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

AI Filing Summary & Sentiment

File numbers found in text: 333-33572

Date
July 13, 2005
Author
David R. Humphrey
Form
UPLOAD
Company
DIAMOND TRIUMPH AUTO GLASS INC (CIK 0001109531)

Letter

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

Show Raw Text
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<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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