-----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, F5E68TFtzbc+zjCFxYqyB3VZa+9V/ouK3eoPikit8Lz6qRAx1ILPnhMrQgCkOfY3 LBs3Fj8qzURh1ErdDEd7Bg== 0001169232-07-001082.txt : 20070530 0001169232-07-001082.hdr.sgml : 20070530 20070226115228 ACCESSION NUMBER: 0001169232-07-001082 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070226 FILER: COMPANY DATA: COMPANY CONFORMED NAME: E-Z-EM, Inc. CENTRAL INDEX KEY: 0000727008 STANDARD INDUSTRIAL CLASSIFICATION: IN VITRO & IN VIVO DIAGNOSTIC SUBSTANCES [2835] IRS NUMBER: 111999504 STATE OF INCORPORATION: DE FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1111 MARCUS AVENUE STREET 2: SUITE LL-26 CITY: LAKE SUCCESS STATE: NY ZIP: 11042 BUSINESS PHONE: 5163338230 MAIL ADDRESS: STREET 1: 1111 MARCUS AVENUE STREET 2: SUITE LL-26 CITY: LAKE SUCCESS STATE: NY ZIP: 11042 FORMER COMPANY: FORMER CONFORMED NAME: EZ EM INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm

February 26, 2007

 

 

Mr. Jim B. Rosenberg

Senior Assistant Chief Accountant

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Re:    SEC Comment Letter dated February 13, 2007

 

File No. 000-13003

 

Dear Mr. Rosenberg:

 

This will confirm my telephone conversation with Ms. Amy Bruckner of your office on Friday, February 23rd, regarding the SEC letter commenting on the E-Z-EM Form 10-K for the fiscal year ended June 3, 2006. The purpose of my call was to request an extension of time to provide the requested information.

 

I was out of the office from February 12th to February 23rd, and did not receive the aforementioned correspondence until the date of my conversation with Ms. Bruckner. In addition, Joseph Cacchioli, E-Z-EM’s Vice President - Controller, is presently out of the country on business. In light of the foregoing, I proposed to Ms. Bruckner our response to the SEC letter be provided no later than March 16, 2007.

 

Thank you for this consideration.

 

 

Sincerely,

 

E-Z-EM, Inc.

 

 

Dennis J. Curtin

Senior Vice President - Chief Financial Officer

 

cc:

Amy Bruckner - Staff Accountant, Securities and Exchange Commission

 

Lisa Vanjoske – Assistant Chief Accountant, Securities and Exchange Commission

 

Anthony A. Lombardo, President and Chief Executive Officer, E-Z-EM, Inc.

 

Joseph A. Cacchioli, Vice President - Controller, E-Z-EM, Inc.

 

 

 

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