SEC Comment Letter for CERIDIAN — May 6, 2005
CERIDIAN CORP /DE/ (CIK 0001124887)
Date: May 6, 2005 · CIK: 0001124887 · Accession: 0000000000-05-022348
AI Filing Summary & Sentiment
Letter
Mail Stop 4561 VIA U.S. MAIL AND FAX (952) 853-3413 Mr. Bill McDonald Ceridian Corporation 3311 East Old Shakopee Road Minneapolis, MN 55425
Re: Ceridian Corporation Form 8-K filings dated March 17, 2005 and April 12, 2005 File No. 1-15168
Dear Mr. McDonald:
We have completed our review of the above referenced Form 8- K filings and do not, at this time, have any further comments.
Sincerely,
Kristi Beshears
Staff Accountant
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<TEXT>
May 6, 2005
Mail Stop 4561
VIA U.S. MAIL AND FAX (952) 853-3413
Mr. Bill McDonald
Ceridian Corporation
3311 East Old Shakopee Road
Minneapolis, MN 55425
Re: Ceridian Corporation
Form 8-K filings dated March 17, 2005 and April 12, 2005
File No. 1-15168
Dear Mr. McDonald:
We have completed our review of the above referenced Form 8-
K
filings and do not, at this time, have any further comments.
Sincerely,
Kristi Beshears
Staff Accountant
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Hewitt Associates, Inc.
December 28, 2004
Page 1
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