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
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<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>
</DOCUMENT>