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SEC Comment Letter for Star Equity Holdings, Inc. (STRR, STRRP) (CIK 0001210708) (STRR) — Mar 23, 2007

Star Equity Holdings, Inc. (STRR, STRRP) (CIK 0001210708)
Date: March 23, 2007 · CIK: 0001210708 · Accession: 0000000000-07-014795

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
March 22, 2007
Author
Larry Spirgel
Form
UPLOAD
Company
Star Equity Holdings, Inc. (STRR, STRRP) (CIK 0001210708)

Letter

Mail Stop 3720 March 22, 2007 Ms. Mary Jane Raymond Chief Financial Officer Hudson Highland Group, Inc. 622 Third Avenue New York, NY 10017

Re: Hudson Highland Group, Inc. Form 10-K for Fiscal Year Ended December 31, 2005 Filed March 15, 2006 File No. 0-50129

Dear Ms. Raymond:

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

S i n c e r e l y ,

L a r r y S p i r g e l A s s i s t a n t D i r e c t o r

Show Raw Text
Mail Stop 3720

       March 22, 2007

Ms. Mary Jane Raymond
Chief Financial Officer
Hudson Highland Group, Inc.
622 Third Avenue
New York, NY 10017

 Re: Hudson Highland Group, Inc.
Form 10-K for Fiscal Year  Ended December 31, 2005
  Filed March 15, 2006
  File No. 0-50129

Dear Ms. Raymond:

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

        S i n c e r e l y ,

        L a r r y  S p i r g e l
        A s s i s t a n t  D i r e c t o r