SEC Comment Letter for LAKE AREA CORN PROCESSORS LLC (CIK 0001156174) — Jun 9, 2005
LAKE AREA CORN PROCESSORS LLC (CIK 0001156174)
Date: June 9, 2005 · CIK: 0001156174 · Accession: 0000000000-05-028901
AI Filing Summary & Sentiment
Letter
Mail Stop 0510 June 9, 2005 via U.S. mail and facsimile Mr. Brian Woldt Chief Financial Officer Lake Area Corn Processors, LLC 46269 South Dakota Highway 34 P.O. Box 100 Wentworth, South Dakota 57075
Re: Form 10-K for the fiscal year ended December 31, 2004 File No. 0-50254
Dear Mr. Woldt:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
If you have any further questions regarding our review of your filings, please direct them to Nudrat Salik, Staff Accountant, at (202) 551-3692 or, in her absence, to the undersigned at (202) 551- 3769.
Sincerely,
Rufus Decker
Accounting Branch Chief
??
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 0510
June 9, 2005
via U.S. mail and facsimile
Mr. Brian Woldt
Chief Financial Officer
Lake Area Corn Processors, LLC
46269 South Dakota Highway 34
P.O. Box 100
Wentworth, South Dakota 57075
Re: Form 10-K for the fiscal year ended December 31, 2004
File No. 0-50254
Dear Mr. Woldt:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
If you have any further questions regarding our review of
your
filings, please direct them to Nudrat Salik, Staff Accountant, at
(202) 551-3692 or, in her absence, to the undersigned at (202)
551-
3769.
Sincerely,
Rufus Decker
Accounting Branch Chief
??
??
??
??
Mr. J. Gordon Beittenmiller
March 25, 2005
Page 1 of 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0510
DIVISION OF
CORPORATION FINANCE
</TEXT>
</DOCUMENT>