SEC Comment Letter for XA, INC. (CIK 0001132034) — Oct 14, 2005
XA, INC. (CIK 0001132034)
Date: Oct. 14, 2005 · CIK: 0001132034 · Accession: 0000000000-05-052688
AI Filing Summary & Sentiment
File numbers found in text: 000-32885
Letter
October 14, Mail Stop 4561 Mr. Joseph Wagner 875 North Michigan Avenue, Suite 2626, Chicago, IL 60611
Re: XA, Inc. Form 10-KSB for the year ended December 31, 2004 Forms 10-QSB for the quarter ended March 31, 2005 and June 30, File No. 000-32885
Dear Mr. Wagner:
We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments.
You may contact Yolanda Crittendon, Staff Accountant, at (202) 551-3472 or the undersigned at (202) 551-3413 if you have questions.
Sincerely,
Cicely Luckey
Branch Chief
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
October 14,
2005
Mail Stop 4561
Mr. Joseph Wagner
875 North Michigan Avenue, Suite 2626,
Chicago, IL 60611
Re: XA, Inc.
Form 10-KSB for the year ended December 31, 2004
Forms 10-QSB for the quarter ended March 31, 2005 and June
30,
2005
File No. 000-32885
Dear Mr. Wagner:
We have completed our review of your Form 10-KSB and related
filings and do not, at this time, have any further comments.
You may contact Yolanda Crittendon, Staff Accountant, at
(202)
551-3472 or the undersigned at (202) 551-3413 if you have
questions.
Sincerely,
Cicely Luckey
Branch Chief
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Mr. Joseph Wagner
XA, Inc.
August 10, 2005
Page 1
</TEXT>
</DOCUMENT>