-----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, EGPr4N4XYUCxCK1PALuBY9ieuCSqdo1PGL1/scZJ8VSECqO9lNLNQU0yOpNoTtUS eYFUkgrakWVCOaYs/mAkgQ== 0001019056-10-000949.txt : 20101115 0001019056-10-000949.hdr.sgml : 20101115 20100728130404 ACCESSION NUMBER: 0001019056-10-000949 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100728 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TRUDY CORP CENTRAL INDEX KEY: 0000815098 STANDARD INDUSTRIAL CLASSIFICATION: BOOKS: PUBLISHING OR PUBLISHING AND PRINTING [2731] IRS NUMBER: 061007765 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 353 MAIN AVE STREET 2: PO BOX 679 CITY: NORWALK STATE: CT ZIP: 06851 BUSINESS PHONE: 2038462274 MAIL ADDRESS: STREET 1: 353 MAIN AVE STREET 2: PO BOX 679 CITY: NORWALK STATE: CT ZIP: 06851 CORRESP 1 filename1.htm Unassociated Document
BARNETT & ASSOCIATES
ATTORNEYS AT LAW
4 LIGHTHOUSE WAY
DARIEN, CT 06820
Phone (203) 273-0278
Fax: (203) 655-9698
 
 
Charles E. Barnett
 
Partner
   
 
July 28, 2010
   
Via Edgar and email
 
Ms. Mellissa Campbell Duru
Special Counsel
Office of Mergers & Acquisitions
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-3628
 
  Re:   
Trudy Corporation
   
Schedule 13D filed July 21, 2010
    Reporting Persons: William W. Burnham and Alice B. Burnham
   
Dear Ms. Duru:
 
With reference to our telephone conversation of July 26, 2010 on the above-captioned subject, please be advised that a review of the Edgar system and of the records of Trudy Corporation (the “Company”) failed to produce any Schedule 13D ever filed with the Commission by either Mr. Burnham or Mrs. Burnham. Furthermore, neither one of them has any recollection of having previously filed a Schedule 13D.
 
Therefore, the Company and Mr. and Mrs. Burnham are quite certain that the Schedule 13D filed on July 21, 2010 was the first such Schedule 13D filed on behalf of either of them. Furthermore, I can assure you on the basis of my review, and to the best of my knowledge, that the information disclosed in Items 3 and 5 of the Schedule 13D concerning the shareholdings of each is accurate and complete.
 
Each of Mr. and Mrs. Burnham is fully aware of his or her obligation under the federal securities laws to update, when required, the disclosures set forth in Schedule 13D.
 
Please do not hesitate to telephone me at (203) 273-0278 or email me at cblegal@aol.com, with any questions or comments you may have with regard to this letter or to the Schedule 13D.
 
 
Very truly yours,
 
 
  /s/ Charles E. Barnett
 
Charles E. Barnett
   
 
 
 
 
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