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SEC Comment Letter for HOTEL OUTSOURCE MANAGEMENT INTERNATIONAL INC (CIK 0001174814) — Sep 19, 2005

HOTEL OUTSOURCE MANAGEMENT INTERNATIONAL INC (CIK 0001174814)
Date: Sept. 19, 2005 · CIK: 0001174814 · Accession: 0000000000-05-048181

AI Filing Summary & Sentiment

File numbers found in text: 000-50306

Date
September 19, 2005
Author
Steven Jacobs
Form
UPLOAD
Company
HOTEL OUTSOURCE MANAGEMENT INTERNATIONAL INC (CIK 0001174814)

Letter

Mail Stop 4561 VIA U.S. MAIL AND FAX +972 2 623 1340 Mr. Jacob Ronnel Chief Executive Officer Hotel Outsource Management International, Inc. 80 Wall Street, Suite 815 New York, NY 10005

Re: Hotel Outsource Management International, Inc. Form 10-KSB for the year ended December 31, 2004 Filed April 15, 2005 File No. 000-50306

Dear Mr. Ronnel:

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

Sincerely,
Steven Jacobs
Accounting Branch Chief
??

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

	September 19, 2005

Mail Stop 4561

VIA U.S. MAIL AND FAX +972 2 623 1340

Mr. Jacob Ronnel
Chief Executive Officer
Hotel Outsource Management International, Inc.
80 Wall Street, Suite 815
New York, NY  10005

Re:	Hotel Outsource Management International, Inc.
      Form 10-KSB for the year ended December 31, 2004
      Filed April 15, 2005
      File No. 000-50306

Dear Mr. Ronnel:

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

								Sincerely,

      Steven Jacobs
      Accounting Branch Chief
??

??

??

??

</TEXT>
</DOCUMENT>