-----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, CLB8HIAFbn3QK1snN74SIa2bsYundE4ATYPZcWBlEodatzbRt6ILKmBMOLRwgKpE VyhoQBVU2Scjsd7BbDhKsw== 0001193125-05-235727.txt : 20060926 0001193125-05-235727.hdr.sgml : 20060926 20051202133524 ACCESSION NUMBER: 0001193125-05-235727 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20051202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: INTERNATIONAL ELECTRONICS INC CENTRAL INDEX KEY: 0000717751 STANDARD INDUSTRIAL CLASSIFICATION: COMMUNICATIONS EQUIPMENT, NEC [3669] IRS NUMBER: 042654231 STATE OF INCORPORATION: MA FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 427 TURNPIKE ST CITY: CANTON STATE: MA ZIP: 02072 BUSINESS PHONE: 6178215566 MAIL ADDRESS: STREET 1: 427 TURNPIKE STREET CITY: CANTON STATE: MA ZIP: 02021 CORRESP 1 filename1.htm SEC RESPONSE LETTER

International Electronics, Inc.

427 Turnpike Street

Canton, MA 02021

 

December 2, 2005

 

Securities and Exchange Commission

Washington, D. C. 20549

Filed Through EDGAR

 

RE: International Electronics, Inc.
     Form 10-KSB for Fiscal Year Ended August 31, 2004
     Forms 10-QSB for Fiscal Quarters Ended November 30, 2004, February 28, 2005 and May 31, 2005
     File No. 000-16305

 

Gentlemen:

 

This letter is in response to your letter of August 3, 2005. Our responses below are keyed to your comments in that letter.

 

  1. We are preparing to file the Form 10-KSB/A as you have previously requested with the revised Certification as requested. The entire Form 10-KSB/A as revised will be filed.

 

  2. We have added the word “effective” which was inadvertently omitted from the second sentence.

 

The only change to the 10-KSB/A from the 10-KSB for the fiscal year ended August 31, 2004 will be the change in Section 8A, the change in Exhibit 31.1 and the dating of the Form and the certifications. There will also be an Explanatory Note which appears before Business.

 

If you have any questions, please get in touch with me. If you reply, please copy our general counsel Peter Myerson, Cohan Rasnick Myerson, LLP, One State Street, Boston, MA 02109. Mr. Myerson’s fax number is (617) 227-1780. Mr. Myerson’s

e-mail address is ppmyerson@aol.com.

 

Very truly yours,

International Electronics, Inc.

By:   /s/    JOHN WALDSTEIN        
    John Waldstein, President
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