SEC Comment Letter for NEPTUNE INDUSTRIES, INC. (CIK 0001138659) — Nov 1, 2005
NEPTUNE INDUSTRIES, INC. (CIK 0001138659)
Date: Nov. 1, 2005 · CIK: 0001138659 · Accession: 0000000000-05-055310
AI Filing Summary & Sentiment
File numbers found in text: 000-32691
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
October 27, 2005
Via US Mail and Facsimile
Mr. Robert Hipple
Chief Financial Officer
Neptune Industries, Inc.
2234 N. Federal Highway, Suite 372
Boca Raton, FL 33431
RE: Neptune Industries, Inc.
File No. 000-32691
Form 10-KSB for the year ended June 30, 2005
Dear Mr. Hipple:
We have completed our review of your Form 10-KSB and related
filings and have no further comments at this time.
Sincerely,
Michael Fay
Branch Chief
</TEXT>
</DOCUMENT>