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SEC Comment Letter for HEWITT ASSOCIATES INC (CIK 0001168478) — Jan 11, 2005

HEWITT ASSOCIATES INC (CIK 0001168478)
Date: Jan. 11, 2005 · CIK: 0001168478 · Accession: 0000000000-05-001736

AI Filing Summary & Sentiment

File numbers found in text: 001-31351

Date
January 11, 2005
Author
Steven Jacobs
Form
UPLOAD
Company
HEWITT ASSOCIATES INC (CIK 0001168478)

Letter

Mail Stop 0409 VIA U.S. MAIL AND FAX (847) 913-0385 Mr. Dan A. DeCanniere Chief Financial Officer Hewitt Associates, Inc. 100 Half Day Road Lincolnshire, IL 60069

Re: Hewitt Associates, Inc. Form 10-K for the year ended September 30, 2004 File No. 001-31351

Dear Mr. DeCanniere:

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

Sincerely,
Steven Jacobs
Senior Staff Accountant

Show Raw Text
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<TEXT>

January 11, 2005

Mail Stop 0409

VIA U.S. MAIL AND FAX (847) 913-0385

Mr. Dan A. DeCanniere
Chief Financial Officer
Hewitt Associates, Inc.
100 Half Day Road
Lincolnshire, IL  60069

Re:	Hewitt Associates, Inc.
Form 10-K for the year ended September 30, 2004
File No. 001-31351

Dear Mr. DeCanniere:

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

							Sincerely,

Steven Jacobs
Senior Staff Accountant

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Hewitt Associates, Inc.
December 28, 2004
Page 1

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