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SEC Comment Letter for Coda Octopus Group, Inc. (CODA) (CIK 0001334325) (CODA) — Sep 9, 2010

Coda Octopus Group, Inc. (CODA) (CIK 0001334325)
Date: Sept. 9, 2010 · CIK: 0001334325 · Accession: 0000000000-10-052350

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 000-52815

Date
September 9, 2010
Author
David R. Humphrey
Form
UPLOAD
Company
Coda Octopus Group, Inc. (CODA) (CIK 0001334325)

Letter

September 9, 2010 Ms. Judith Wallace Chief Financial Officer Coda Octopus Group, Inc. Newport Office Center 1 111 Town Square Place Suite 1201 Jersey City, New Jersey 07301 Re: Coda Octopus Group, Inc. Form 10-K for the year ended October 31, 2009 Form 10-K for the year ended October 31, 2009 File No. 000-52815

Dear Ms. Wallace: We have completed our review of your Form s 10-K and related filings and do not have any further comments at this time. Sincerely,

David R. Humphrey Branch Chief

Show Raw Text
September 9, 2010

Ms. Judith Wallace  Chief Financial Officer Coda Octopus Group, Inc. Newport Office Center 1 111 Town Square Place Suite 1201 Jersey City, New Jersey 07301
Re: Coda Octopus Group, Inc.  Form 10-K for the year ended October 31, 2009  Form 10-K for the year ended October 31, 2009
File No. 000-52815

Dear Ms. Wallace:
   We have completed our review of your Form s 10-K and related filings and do not have
any further comments at this time.
Sincerely,

David R. Humphrey Branch Chief