-----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, OTace0AovQxE9wrT+scIpJyiknyoZjgvUFgvBCjBNtxruJtQA3AkBXPI2T2GcPcO C+v30cC5IeIUGNtpwWQuwA== 0000000000-05-054736.txt : 20060803 0000000000-05-054736.hdr.sgml : 20060803 20051027154557 ACCESSION NUMBER: 0000000000-05-054736 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20051027 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: KMG CHEMICALS INC CENTRAL INDEX KEY: 0001028215 STANDARD INDUSTRIAL CLASSIFICATION: CHEMICALS & ALLIED PRODUCTS [2800] IRS NUMBER: 752640529 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 10611 HARWIN, SUITE 402 CITY: HOUSTON STATE: TX ZIP: 77036 BUSINESS PHONE: 7139889252 MAIL ADDRESS: STREET 1: 10611 HARWIN STREET 2: SUITE 402 CITY: HOUSTON STATE: TX ZIP: 77036 FORMER COMPANY: FORMER CONFORMED NAME: KMG B INC DATE OF NAME CHANGE: 19961205 PUBLIC REFERENCE ACCESSION NUMBER: 0001104659-04-030510 LETTER 1 filename1.txt Mail Stop 7010 October 26, 2005 via U.S. mail and facsimile Mr. David L. Hatcher President and Chief Executive Officer, KMG Chemicals, Inc. 10611 Harwin Drive, Suite 402 Houston, TX 77036 RE: Form 10-K for the fiscal year ended July 31, 2004 Form 10-Q for the quarter ended April 30, 2005 File No. 0-29278 Dear Mr. Hatcher: We have completed our review of your Form 10-K and related filings and have no further comments at this time. If you have any further questions regarding our review of your filings, please direct them to Marie Trimeloni, Staff Accountant, at (202) 551-3734 or, in her absence, to Nudrat Salik, Review Accountant at (202) 551-3692. Sincerely, Rufus Decker Accounting Branch Chief ?? ?? ?? ?? Mr. J. Gordon Beittenmiller March 25, 2005 Page 1 of 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE -----END PRIVACY-ENHANCED MESSAGE-----