SEC Comment Letter for JCM PARTNERS LLC (CIK 0001139163) — Oct 18, 2005

JCM PARTNERS LLC (CIK 0001139163)
Date: Oct. 18, 2005 · CIK: 0001139163 · Accession: 0000000000-05-053038

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AI Filing Summary & Sentiment

Date

October 18, 2005

Author

Steven Jacobs

Form

UPLOAD

Company

JCM PARTNERS LLC (CIK 0001139163)

Letter

October 18, 2005 Mail Stop 4561 Mr. Cornelius Stam Chief Financial Officer JCM Partners, LLC 2151 Salvio Street, Suite 325 Concord, CA 94520

Re: JCM Partners, LLC Form 10-K for the year ended December 31, 2004 Filed March 31, 2005 File No. 0-32653

Dear Mr. Stam:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

Sincerely,
Steven Jacobs
Accounting Branch Chief

Show Raw Text

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

      October 18, 2005

Mail Stop 4561

Mr. Cornelius Stam
Chief Financial Officer
JCM Partners, LLC
2151 Salvio Street, Suite 325
Concord, CA 94520

Re:	JCM Partners, LLC
	Form 10-K for the year ended December 31, 2004
      Filed March 31, 2005
	File No. 0-32653

Dear Mr. Stam:

      We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.

							Sincerely,

Steven Jacobs
Accounting Branch Chief

</TEXT>
</DOCUMENT>

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