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SEC Comment Letter for CAP ROCK ENERGY CORP (CIK 0001129162) — Aug 4, 2005

CAP ROCK ENERGY CORP (CIK 0001129162)
Date: Aug. 4, 2005 · CIK: 0001129162 · Accession: 0000000000-05-040107

AI Filing Summary & Sentiment

Date
August 3, 2005
Author
James Allegretto
Form
UPLOAD
Company
CAP ROCK ENERGY CORP (CIK 0001129162)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-0405 DIVISION OF CORPORATION FINANCE Mail Stop 3561 August 3, 2005 Mr. David W. Pruitt Co-Chairman of the Board and Chief Executive Officer Cap Rock Energy Corporation 500 West Wall Street, Suite 400 Midland, Texas 79791

Re: Cap Rock Energy Corporation Form 10-K for the Year Ended December 31, 2004 Filed March 29, 2005 File No. 0-32667

Dear Mr.Pruitt:

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

Sincerely,
James Allegretto
Senior Assistant Chief Accountant

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0405

         DIVISION OF
CORPORATION FINANCE

Mail Stop 3561

      August 3, 2005

Mr. David W. Pruitt
Co-Chairman of the Board and
Chief Executive Officer
Cap Rock Energy Corporation
500 West Wall Street, Suite 400
Midland, Texas 79791

Re:	Cap Rock Energy Corporation
Form 10-K for the Year Ended December 31, 2004
	Filed March 29, 2005
      File No. 0-32667

Dear Mr.Pruitt:

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

								Sincerely,

								James Allegretto
Senior Assistant Chief Accountant

</TEXT>
</DOCUMENT>