-----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, FlodS6eleLAvFBJkvg5R5bcfj14CqXRNeUe+jjy+yry1gzbHhFwNH1lS8igr+FWK q5kK1RSPeL7okXT8BTlgng== 0000802851-05-000021.txt : 20060823 0000802851-05-000021.hdr.sgml : 20060823 20050811131752 ACCESSION NUMBER: 0000802851-05-000021 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050811 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 6:

August 11, 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 third comment letter dated August 10, 2005. I am leaving for vacation tomorrow and will not return until August 22. We will attempt to respond by August 31, 2005, as I will need to prepare the response and have it reviewed by our independent accounting firm before submitting it to you.

 

In addition, for future reference, please note that my fax number 408-542-5444.

 

Thank you.

 

Sincerely,

 

  /s/  Kimiko Milheim

 

Kimiko Milheim

Chief Financial Officer

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