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SEC Comment Letter for HARBOR GLOBAL CO LTD (CIK 0001116616) — Aug 25, 2005

HARBOR GLOBAL CO LTD (CIK 0001116616)
Date: Aug. 25, 2005 · CIK: 0001116616 · Accession: 0000000000-05-044261

AI Filing Summary & Sentiment

Date
August 25, 2005
Author
Steven Jacobs
Form
UPLOAD
Company
HARBOR GLOBAL CO LTD (CIK 0001116616)

Letter

Mail Stop 4561 August 25, 2005 Mr. Donald H. Hunter Chief Operating Officer and Chief Financial Officer Harbor Global Company Ltd. One Faneuil Hall Marketplace, 4th Floor Boston, MA 02129-1820

Re: Harbor Global Company Ltd. Form 10-K/A for the fiscal year ended December 31, 2004 Filed August 18, 2005 File No. 0-30889

Dear Mr. Hunter:

We have completed our review of your Form 10-K/A and have no further comments at this time.

Sincerely,
Steven Jacobs
Branch Chief

Show Raw Text
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<TEXT>

Mail Stop 4561

      August 25, 2005

Mr. Donald H. Hunter
Chief Operating Officer and Chief Financial Officer
Harbor Global Company Ltd.
One Faneuil Hall Marketplace, 4th Floor
Boston,  MA 02129-1820

Re:	Harbor Global Company Ltd.
Form 10-K/A for the fiscal year ended December 31, 2004
      Filed August 18, 2005
      File No. 0-30889

Dear Mr. Hunter:

We have completed our review of your Form 10-K/A and have no
further
comments at this time.

								Sincerely,

      Steven Jacobs
      Branch Chief

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Mr. Stephen G. Kasnet
Harbor Global Company Ltd.
June 30, 2005
Page 3

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