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
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File numbers found in text: 000-52815
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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