-----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, Fw/JNPAann1EV3ib8iVCcyUdnBpBFjvjZNcnF7Ky+Fgzb9zF2ErJV84ojG7PXTGX RPUHb+QGe0GDpvcnbt0lfA== 0000000000-05-032401.txt : 20060707 0000000000-05-032401.hdr.sgml : 20060707 20050624151538 ACCESSION NUMBER: 0000000000-05-032401 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050624 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: EDIETS COM INC CENTRAL INDEX KEY: 0001094058 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PERSONAL SERVICES [7200] IRS NUMBER: 560952883 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 3801 W. HILLSBORO BLVD. CITY: DEERFIELD BEACH STATE: FL ZIP: 33442 BUSINESS PHONE: 9543609022 MAIL ADDRESS: STREET 1: 3801 W. HILLSBORO BLVD. CITY: DEERFIELD BEACH STATE: FL ZIP: 33442 LETTER 1 filename1.txt June 24, 2005 Via U.S. Mail and Fax (954-360-9095) Robert T. Hamilton Chief Financial Officer EDiets.com, Inc 3801 W. Hillsboro Boulevard Deerfield Beach, Florida 33442 Re: EDiets.com, Inc Form 10-K for the year ended December 31, 2004 Filed March 22, 2005 Form 10-Q for the quarter ended March 31, 2005 File No. 0-30559 Dear Mr. Hamilton: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. Sincerely, Larry Spirgel Assistant Director ?? ?? ?? ?? Mr. Earle A. MacKenzie Shenandoah Telecommunications Company January 31, 2005 Page 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE -----END PRIVACY-ENHANCED MESSAGE-----