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SEC Comment Letter for COMMUNICATIONS RESEARCH INC (CIK 0001122686) — Aug 30, 2005

COMMUNICATIONS RESEARCH INC (CIK 0001122686)
Date: Aug. 30, 2005 · CIK: 0001122686 · Accession: 0000000000-05-045054

AI Filing Summary & Sentiment

Date
August 31, 2005
Author
/s/ Larry Spirgel
Form
UPLOAD
Company
COMMUNICATIONS RESEARCH INC (CIK 0001122686)

Letter

Mail Stop 3561 August 31, 2005 Via U.S. Mail and Fax Mr. Carl R. Ceragno President and Chief Executive Officer Communications Research, Inc. 67 Ramapo Valley Road Suite 103 Mahwah, NJ 07430

Re: Communications Research, Inc. Form 10-KSB for the fiscal year ended December 31, 2004 Filed March 31, 2005 File No. 0-50069

Dear Mr. Ceragno:

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

Sincerely,
/s/ Larry Spirgel
Assistant Director
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Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 3561

      August 31, 2005

Via U.S. Mail and Fax
Mr. Carl R. Ceragno
President and Chief Executive Officer
Communications Research, Inc.
67 Ramapo Valley Road
Suite 103
Mahwah, NJ  07430

	Re:	Communications Research, Inc.
      Form 10-KSB for the fiscal year ended December 31, 2004
		Filed March 31, 2005
		File No. 0-50069

Dear Mr. Ceragno:

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

								Sincerely,

								/s/ Larry Spirgel
								Assistant Director
??

??

??

??

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

</TEXT>
</DOCUMENT>