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SEC Comment Letter for Aearo CO I (CIK 0001290498) — Apr 29, 2005

Aearo CO I (CIK 0001290498)
Date: April 29, 2005 · CIK: 0001290498 · Accession: 0000000000-05-021035

AI Filing Summary & Sentiment

File numbers found in text: 333-116676

Date
April 22, 2005
Author
Rufus Decker
Form
UPLOAD
Company
Aearo CO I (CIK 0001290498)

Letter

April 22, 2005 via U.S. mail and facsimile Michael A. McLain, President and Chief Executive Officer Aearo Company I 5457 West 79th Street Indianapolis, IN 46268

Re: Form 10-K for the fiscal year ended September 30, Form 10-Q for the period ended December 31, 2004 File No. 333-116676

Dear Mr. McLain:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
Rufus Decker
Accounting Branch Chief

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

      April 22, 2005

via U.S. mail and facsimile

Michael A. McLain, President and Chief Executive Officer
Aearo Company I
5457 West 79th Street
Indianapolis, IN  46268

	Re:  	Form 10-K for the fiscal year ended September 30,
2004
		Form 10-Q for the period ended December 31, 2004
			File No. 333-116676

Dear Mr. McLain:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,

								Rufus Decker
								Accounting Branch Chief

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Mr. Gary T. Steele
March 9, 2005
Page 1 of 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0510

         DIVISION OF
CORPORATION FINANCE

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