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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

Financial Reporting Regulatory Compliance Business Model Clarity

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Confidence
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Reasoning

File numbers found in text: 000-50302

Date
September 21, 2007
Author
President
Form
UPLOAD
Company
QXO, Inc. (QXO, QXO-PB) (CIK 0001236275)

Letter

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

Show Raw Text
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