-----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, TTZM08Snyvqq5aU1nS+1ViBsbbGYLtaBVOPZZ3j4a+2P+JZgAUJLL4WCqZfxD7Bw BCnx6f+hhP9SQ4QPS7JlfA== 0000000000-05-045444.txt : 20060823 0000000000-05-045444.hdr.sgml : 20060823 20050901103941 ACCESSION NUMBER: 0000000000-05-045444 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050901 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: LOGIC DEVICES INC CENTRAL INDEX KEY: 0000802851 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] IRS NUMBER: 942893789 STATE OF INCORPORATION: CA FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 395 WEST JAVA DRIVE CITY: SUNNYVALE STATE: CA ZIP: 94089 BUSINESS PHONE: 4085425400 MAIL ADDRESS: STREET 1: 395 WEST JAVA DRIVE CITY: SUNNYVALE STATE: CA ZIP: 94089 PUBLIC REFERENCE ACCESSION NUMBER: 0000802851-04-000026 LETTER 1 filename1.txt Mail Stop 6010 September 1, 2005 Via Facsimile and U.S. Mail Ms. Kimiko Milheim Chief Financial Officer Logic Devices Incorporated 395 West Java Drive Sunnyvale, CA 94089 Re: Logic Devices Incorporated Form 10-K for the fiscal year ended September 30, 2004 Filed December 20, 2004 SEC File No. 0-17187 Dear Ms. Milheim: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. Sincerely, Martin F. James Senior Assistant Chief Accountant ?? ?? ?? ?? Ms. Kimiko Milheim Logic Devices Incorporated August 10, 2005 Page 2 -----END PRIVACY-ENHANCED MESSAGE-----