SEC Comment Letter for ELITE FLIGHT SOLUTIONS INC (CIK 0001161723) — Dec 19, 2005
ELITE FLIGHT SOLUTIONS INC (CIK 0001161723)
Date: Dec. 19, 2005 · CIK: 0001161723 · Accession: 0000000000-05-062895
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December 16, 2005
Zip+4 Code: 20077-9366
Via Fax & U.S. Mail
Mr. Bruce Edwards
Acting President and Chief Executive Officer
Elite Flight Solutions, Inc.
710 Third Street
Roanoke, Virginia 24061
RE: Elite Flight Solutions, Inc. (the “Company”)
Form 10-K for the year ended June 30, 2004
File No. 1-31231
We have completed our review of your Form 10-K noted above and do not, at this time, have any
further comments.
S i n c e r e l y ,
L i n d a C v r k e l
B r a n c h C h i e f