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
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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