SEC Comment Letter for EXCELLIGENCE LEARNING CORP (CIK 0001130950) — Jun 29, 2005

EXCELLIGENCE LEARNING CORP (CIK 0001130950)
Date: June 29, 2005 · CIK: 0001130950 · Accession: 0000000000-05-033201

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AI Filing Summary & Sentiment

Date

June 27, 2005

Author

Michael Moran

Form

UPLOAD

Company

EXCELLIGENCE LEARNING CORP (CIK 0001130950)

Letter

Mail Stop 3561 By Facsimile and U.S. Mail Mr. Ronald Elliot Chief Executive Officer Excelligence Learning Corp 2 Lower Ragsdale Drive Monterey, CA 93940

Re: Excelligence Learning Corp Form 10-K for the year ended December 31, 2004 Filed March 16, 2005 File No. 0-32613

Dear Mr. Elliot:

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

Sincerely,
Michael Moran
Accounting Branch Chief

Show Raw Text

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

                    June 27, 2005

Mail Stop 3561

By Facsimile and U.S. Mail

Mr. Ronald Elliot
Chief Executive Officer
Excelligence Learning Corp
2 Lower Ragsdale Drive
Monterey, CA 93940

Re:		Excelligence Learning Corp
		Form 10-K for the year ended December 31, 2004
		Filed March 16, 2005
		File No. 0-32613

Dear Mr. Elliot:

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

								Sincerely,

										Michael Moran
			Accounting Branch Chief

</TEXT>
</DOCUMENT>

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