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
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File numbers found in text: 001-31351
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<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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</DOCUMENT>