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SEC Company Response from Star Equity Holdings, Inc. (STRR, STRRP) (CIK 0001210708) (STRR) — Oct 27, 2006

Star Equity Holdings, Inc. (STRR, STRRP) (CIK 0001210708)
Date: Oct. 27, 2006 · CIK: 0001210708 · Accession: 0000897069-06-002269

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
October 26, 2006
Author
Mary Jane Raymond
Form
CORRESP
Company
Star Equity Holdings, Inc. (STRR, STRRP) (CIK 0001210708)

Letter

Ms. Melissa Hauber Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Form 10-Q/A for Fiscal Quarter Ended March 31, 2006 Form 10-Q for Fiscal Quarter Ended June 30, 2006 File No. 0-50129

Re: Hudson Highland Group, Inc. Form 10-K for Fiscal Year Ended December 31, 2005 Filed March 15, 2006

Dear Ms. Hauber:

Confirming the telephone conversation between yourself and Ralph O’Hara, Vice President and Global Controller, yesterday afternoon, we have requested and you have granted an additional ten business days to respond to your letter to us of October 24, 2006. This extension has been granted in view of other time demands related to our quarterly closing process and Form 10-Q deadline as well as the need to prepare a response and review same with our management and audit committee. We would expect to file our reply on or before November 21, 2006 in accordance with this extension.

We appreciate your consideration on this matter.

Yours very truly,

/s/ Mary Jane Raymond

Mary Jane Raymond Executive Vice President & CFO

Show Raw Text
CORRESP
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filename1.htm

October 26, 2006

Ms. Melissa Hauber

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Re:
Hudson
Highland Group, Inc.
Form 10-K for Fiscal Year Ended December 31, 2005
Filed
March 15, 2006

Form 10-Q/A for Fiscal Quarter Ended March 31, 2006
Form 10-Q for Fiscal
Quarter Ended June 30, 2006
File No. 0-50129

Dear Ms. Hauber:

Confirming the telephone conversation
between yourself and Ralph O’Hara, Vice President and Global Controller, yesterday
afternoon, we have requested and you have granted an additional ten business days to
respond to your letter to us of October 24, 2006. This extension has been granted in view
of other time demands related to our quarterly closing process and Form 10-Q deadline as
well as the need to prepare a response and review same with our management and audit
committee. We would expect to file our reply on or before November 21, 2006 in accordance
with this extension.

We appreciate your consideration on
this matter.

Yours very
truly,

/s/ Mary Jane Raymond

Mary Jane Raymond
Executive Vice President & CFO