-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, PC9tdzHcs5A00ap3AqXC4rDBMVYdX2DZP2gdM18vVbwsiJdJjD940GWtTvUdQVDk /Esu9knwc1ppaHlJ+hetUQ== 0000950152-05-006579.txt : 20061016 0000950152-05-006579.hdr.sgml : 20061016 20050805102924 ACCESSION NUMBER: 0000950152-05-006579 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050805 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TOLLGRADE COMMUNICATIONS INC \PA\ CENTRAL INDEX KEY: 0001002531 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-TELEPHONE INTERCONNECT SYSTEMS [7385] IRS NUMBER: 251537134 STATE OF INCORPORATION: PA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 493 NIXON RD CITY: CHESWICK STATE: PA ZIP: 15024 BUSINESS PHONE: 4122742156 CORRESP 1 filename1.htm Tollgrade Communications, Inc. Correspondence
 

August 4, 2005
BY OVERNIGHT MAIL
Larry Spirgel
Assistant Director
United States Securities and Exchange Commission
Division of Corporate Finance
Mail Stop 0407
Washington, DC 20549
RE:    Tollgrade Communications, Inc.
Review of Form 10-K for Fiscal Year Ended December 31, 2004 and
Form 10-Q for Fiscal Quarter Ended March 26, 2005
File No. 0-27312
Dear Mr. Spirgel:
We are in receipt of your letter dated July 25, 2005, providing comments to the above-referenced filings. As I discussed with Dean Suehiro, Senior Staff Accountant on August 2, 2005, we will provide you with a response to the comments on or before August 31, 2005. As such, this letter is intended to comply with your request that we respond within ten (10) business days of your letter with a date by which we will provide you with a response. If you have any questions or concerns with this proposed timetable, please contact me at your earliest convenience.
Thank you for your attention to this matter.
Sincerely,
/s/Samuel C. Knoch
Samuel C. Knoch
Chief Financial Officer
cc:   Bob Carroll, Staff Accountant
Dean Suehiro, Senior Staff Accountant

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