SEC Comment Letter for QXO, Inc. (QXO, QXO-PB) (CIK 0001236275) (QXO) — Sep 21, 2007
QXO, Inc. (QXO, QXO-PB) (CIK 0001236275)
Date: Sept. 21, 2007 · CIK: 0001236275 · Accession: 0000000000-07-046150
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File numbers found in text: 000-50302
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September 21, 2007
Mail Stop 4561
Mr. Mark Meller
President
Trey Resources, Inc.
5 Regent Street, Suite 520
Livingston, NJ 07039
Re: Trey Resources, Inc.
Form 10-KSB for the year ended December 31, 2006
Forms 10-QSB for the quarters ended March 31 and June 30, 2007
File No. 000-50302
Dear Mr. Meller:
We have completed our review of your Form 10-KSB and related filings and do not, at
this time, have any further comments.
S i n c e r e l y ,
Daniel L. Gordon
Branch Chief