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SEC Comment Letter for RESTAURANT TRAINING CORP (CIK 0001177166) — Dec 2, 2005

RESTAURANT TRAINING CORP (CIK 0001177166)
Date: Dec. 2, 2005 · CIK: 0001177166 · Accession: 0000000000-05-060579

AI Filing Summary & Sentiment

Date
December 2, 2005
Author
Daniel L. Gordon
Form
UPLOAD
Company
RESTAURANT TRAINING CORP (CIK 0001177166)

Letter

December 2, 2005 Mail Stop 4561 Ms. Victoria Z. Carlton President and Chief Executive Officer Restaurant Training Corporation 8910 N. Dale Mabry Hwy., Ste. 37 Tampa, FL 33614

RE: Restaurant Training Corporation Form 10-KSB for the fiscal year ended December 31, 2004 Filed April 12, 2005 Forms 10-QSB for the quarterly period ended March 31, 2005 and June 30, 2005 File No. 0-49945

Dear Ms. Carlton:

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

Sincerely,
Daniel L. Gordon
Branch Chief

Show Raw Text
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December 2, 2005

Mail Stop 4561

Ms. Victoria Z. Carlton
President and Chief Executive Officer
Restaurant Training Corporation
8910 N. Dale Mabry Hwy., Ste. 37
Tampa, FL 33614

	RE:	Restaurant Training Corporation
      Form 10-KSB for the fiscal year ended December 31, 2004
		Filed April 12, 2005
Forms 10-QSB for the quarterly period ended March 31, 2005 and
June
30, 2005
		File No. 0-49945

Dear Ms. Carlton:

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

							Sincerely,

Daniel L. Gordon
Branch Chief

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Hewitt Associates, Inc.
December 28, 2004
Page 1

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