SEC Comment Letter for Applied Digital Corp. (APLD) (CIK 0001144879) (APLD) — Mar 24, 2005

Applied Digital Corp. (APLD) (CIK 0001144879)
Date: March 24, 2005 · CIK: 0001144879 · Accession: 0000000000-05-013755

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

March 22, 2005

Author

Joseph Foti

Form

UPLOAD

Company

Applied Digital Corp. (APLD) (CIK 0001144879)

Letter

March 22, 2005 Zip+4 Code: 20549-0305 Via Fax & U.S. Mail David D. Cryer Chief Financial Officer, Treasurer, Secretary 28 Cottrell Street Mystic, Connecticut 06355

RE: Flight Safety Technologies, Inc. Form 10-KSB for the year ended May 31, 2004 File No. 0-15159

Dear Mr. Cryer:

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

Sincerely,
Joseph Foti
Senior Assistant Chief Accountant

Show Raw Text

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

								March 22, 2005
Zip+4 Code:  20549-0305

Via Fax & U.S. Mail
David D. Cryer
Chief Financial Officer, Treasurer, Secretary
28 Cottrell Street
Mystic, Connecticut 06355

RE: 	Flight Safety Technologies, Inc.
	Form 10-KSB for the year ended May 31, 2004
	File No. 0-15159

Dear Mr. Cryer:

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

								Sincerely,

								Joseph Foti
      Senior Assistant Chief Accountant

</TEXT>
</DOCUMENT>

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