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SEC Comment Letter for UNITED WISCONSIN GRAIN PRODUCERS LLC (CIK 0001169852) — Oct 31, 2005

UNITED WISCONSIN GRAIN PRODUCERS LLC (CIK 0001169852)
Date: Oct. 31, 2005 · CIK: 0001169852 · Accession: 0000000000-05-055149

AI Filing Summary & Sentiment

Date
October 31, 2005
Author
Nili Shah
Form
UPLOAD
Company
UNITED WISCONSIN GRAIN PRODUCERS LLC (CIK 0001169852)

Letter

October 31, 2005 via U.S. mail and facsimile J.F. Robertson Chief Executive Officer United Wisconsin Grain Producers, LLC W1231 Tessman Road Cambria, Wisconsin 53923

RE: Form 10-KSB for the fiscal year ended December 31, 2004 Forms 10-QSB for the fiscal quarters ended March 31, 2005 and June 30, 2005 File No. 0-50733

Dear Mr. Robertson:

We have completed our review of your Form 10-KSB and related filings and have no further comments at this time.

If you have any further questions regarding our review of your filings, please contact Meagan Caldwell at (202) 551-3754 or, in her absence, Tracey Houser at (202) 551-3736, or to the undersigned at (202) 551-3255.

Sincerely,
Nili Shah
Accounting Branch Chief

Show Raw Text
<DOCUMENT>
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<FILENAME>filename1.txt
<TEXT>

      October 31, 2005

via U.S. mail and facsimile

J.F. Robertson
Chief Executive Officer
United Wisconsin Grain Producers, LLC
W1231 Tessman Road
Cambria, Wisconsin  53923

	RE:	Form 10-KSB for the fiscal year ended December 31, 2004
Forms 10-QSB for the fiscal quarters ended March 31, 2005 and June
30, 2005
		File No. 0-50733

Dear Mr. Robertson:

	We have completed our review of your Form 10-KSB and related
filings and have no further comments at this time.

	If you have any further questions regarding our review of
your
filings, please contact Meagan Caldwell at (202) 551-3754 or, in
her
absence, Tracey Houser at (202) 551-3736, or to the undersigned at
(202) 551-3255.

								Sincerely,

								Nili Shah
								Accounting Branch Chief

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Mr. Gary T. Steele
March 9, 2005
Page 1 of 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

         DIVISION OF
CORPORATION FINANCE

</TEXT>
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