-----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, NETEgG6Vdo+ZW/cUOAytTMmfcvwDEYjN6YxgCHKs7mu9VSNRPrE23fKkgboedPl6 L6eD96v15R9gEpMXp3H/qg== 0000000000-05-036593.txt : 20060925 0000000000-05-036593.hdr.sgml : 20060925 20050718092508 ACCESSION NUMBER: 0000000000-05-036593 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050718 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: APPLIANCE RECYCLING CENTERS OF AMERICA INC /MN CENTRAL INDEX KEY: 0000862861 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-HOME FURNITURE, FURNISHINGS & EQUIPMENT STORES [5700] IRS NUMBER: 411454591 STATE OF INCORPORATION: MN FISCAL YEAR END: 0103 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 7400 EXCELSIOR BLVD CITY: MINNEAPOLIS STATE: MN ZIP: 55426-4502 BUSINESS PHONE: 6129309000 MAIL ADDRESS: STREET 1: 7400 EXCELSIOR BLVD CITY: NINNEAPOLIS STATE: MN ZIP: 554264517 LETTER 1 filename1.txt Mail Stop 0308 July 12, 2005 Linda A. Koenig Chief Financial Officer Appliance Recycling Centers of America, Inc. 7400 Excelsior Boulevard Minneapolis, Minnesota 55426-4517 Re: Appliance Recycling Centers of America, Inc. Form 10-K for the Fiscal Year Ended January 1, 2005 Form 10-Q for the Fiscal Quarter Ended April 2, 2005 File No. 0-19621 Dear Ms. Koenig: We have reviewed your response dated June 17, 2005 to our comment letter dated May 25, 2005. We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, Michael Moran Branch Chief ?? ?? ?? ?? Stanley Works Form 10-K Page 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-0308 DIVISION OF CORPORATION FINANCE -----END PRIVACY-ENHANCED MESSAGE-----