-----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, DHD3Fon5UQqm2NUyRqmpTkb7Tf3zQwsjTDwkLJUuu3u4dxhUC5+OcYojxQrQba+L PYOoQpB6MGQ/eq8Yjqz9ig== 0000802851-05-000015.txt : 20060823 0000802851-05-000015.hdr.sgml : 20060823 20050623210934 ACCESSION NUMBER: 0000802851-05-000015 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050623 FILER: 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: CORRESP 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 CORRESP 1 filename1.htm

June 23, 2005

 

 

 

Ms. Kate Tillan

Reviewing Accountant

U.S. Securities and Exchange Commission

Division of Corporate Finance

Mail Stop 6010

Washington, D.C. 20549

 

RE:     Comment Letter - File No. 0-17187

 

Dear Ms. Tillan:

 

We are in receipt of your second comment letter dated June 13, 2005. As we just received the letter on June 21, along with detailed nature of the comments, we request additional time to respond.

 

We will respond as soon as possible. Thank you.

 

Sincerely,

 

  /s/  Kimiko Milheim

 

Kimiko Milheim

Chief Financial Officer

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