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
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<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 ?? ?? ?? ?? </TEXT> </DOCUMENT>