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SEC Company Response from CURATIVE HEALTH SERVICES INC (CIK 0001238631) — Sep 1, 2005

CURATIVE HEALTH SERVICES INC (CIK 0001238631)
Date: Sept. 1, 2005 · CIK: 0001238631 · Accession: 0001238631-05-000054

AI Filing Summary & Sentiment

File numbers found in text: 000-50371

Date
September 1, 2005
Author
/s/ Thomas Axmacer
Form
CORRESP
Company
CURATIVE HEALTH SERVICES INC (CIK 0001238631)

Letter

September 1, 2005 VIA EDGAR Ms. Christine Allen Staff Accountant Division of Corporate Finance Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549

Re: Curative Health Services, Inc. Form 10-K for the fiscal year ended December 31, 2004 File No. 000-50371

Dear Ms. Allen:

This letter acknowledges our receipt of the comment letter from Jim Rosenberg, Senior Assistant Chief Accountant of the Securities and Exchange Commission, dated August 22, 2005. In order to provide a detailed response to Mr. Rosenberg's letter, we will not be able to respond within the time requested. However, we will respond to Mr. Rosenberg's letter via EDGAR under the form type label CORRESP on or before Wednesday, September 28, 2005.

Sincerely,
/s/ Thomas Axmacer
-----------------------------------
Thomas Axmacher
Chief Financial Officer

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

                   [Curative Health Services, Inc. Letterhead]

September 1, 2005

VIA EDGAR

Ms. Christine Allen
Staff Accountant
Division of Corporate Finance
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Re:      Curative Health Services, Inc.
         Form 10-K for the fiscal year ended December 31, 2004
         File No. 000-50371

Dear Ms. Allen:

         This letter acknowledges our receipt of the comment letter from Jim
Rosenberg, Senior Assistant Chief Accountant of the Securities and Exchange
Commission, dated August 22, 2005. In order to provide a detailed response to
Mr. Rosenberg's letter, we will not be able to respond within the time
requested. However, we will respond to Mr. Rosenberg's letter via EDGAR under
the form type label CORRESP on or before Wednesday, September 28, 2005.

Sincerely,

/s/  Thomas Axmacer
-----------------------------------
     Thomas Axmacher
     Chief Financial Officer

</TEXT>
</DOCUMENT>