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SEC Comment Letter for DJO INC (CIK 0001157972) — Jul 14, 2005

DJO INC (CIK 0001157972)
Date: July 14, 2005 · CIK: 0001157972 · Accession: 0000000000-05-036003

AI Filing Summary & Sentiment

Date
July 14, 2005
Author
Martin F. James
Form
UPLOAD
Company
DJO INC (CIK 0001157972)

Letter

Mail Stop 6010 Mr. Leslie H. Cross, President and Chief Executive Officer DJ Orthopedics, Inc. 2985 Scott Street Vista, California 92081 Via U S Mail and FAX [(760) 734-3536 ]

Re: DJ Orthopedics, Inc. Form 10-K for the fiscal year ended December 31, 2004 Forms 10-Q for the 2004 File No. 1-16757

Dear Mr. Cross:

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

Sincerely,
Martin F. James
Senior Assistant Chief
Accountant

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

July 14, 2005

Mail Stop 6010

Mr. Leslie H. Cross, President and Chief Executive Officer
DJ Orthopedics, Inc.
2985 Scott Street
Vista, California 92081

Via U S Mail and FAX [(760) 734-3536 ]

Re:	DJ Orthopedics, Inc.
	Form 10-K for the fiscal year ended December 31, 2004
	Forms 10-Q for the 2004
	File No. 1-16757

Dear Mr. Cross:

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

								Sincerely,

								Martin F. James
								Senior Assistant Chief
Accountant

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</TEXT>
</DOCUMENT>