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
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<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
</TEXT>
</DOCUMENT>