-----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, K0Ghgu5YH6E+sXUxRUFjYKdFKqgm7/v3Coj9MPQfWlqHZGpe9cfW0dg9BAQ/2fQN 8izvq2BgnK9EXdtEu5ezWQ== 0000000000-05-026486.txt : 20061004 0000000000-05-026486.hdr.sgml : 20061004 20050531101853 ACCESSION NUMBER: 0000000000-05-026486 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050531 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: PARAGON TECHNOLOGIES INC CENTRAL INDEX KEY: 0000090045 STANDARD INDUSTRIAL CLASSIFICATION: CONSTRUCTION, MINING & MATERIALS HANDLING MACHINERY & EQUIP [3530] IRS NUMBER: 221643428 STATE OF INCORPORATION: PA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 600 KUEBLER ROAD CITY: EASTON STATE: PA ZIP: 18040 -929 BUSINESS PHONE: 6102523205 MAIL ADDRESS: STREET 1: 600 KUEBLER RD CITY: EASTON STATE: PA ZIP: 18040-9295 FORMER COMPANY: FORMER CONFORMED NAME: SI HANDLING SYSTEMS INC DATE OF NAME CHANGE: 19920703 PUBLIC REFERENCE ACCESSION NUMBER: 0000090045-05-000004 LETTER 1 filename1.txt Mail Stop 03-06 May 24, 2005 Via Facsimile and U.S. Mail Mr. Ronald J. Semanick Chief Financial Officer Paragon Technologies, Inc. 600 Kuebler Road Easton, Pennsylvania 18040 Re: Paragon Technologies, Inc. Form 10-K for the fiscal year ended December 31, 2004 Form 10-Q for the fiscal quarter ended March 31, 2005 File No. 001-15729 Dear Mr. Semanick: 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 ?? ?? ?? ?? -----END PRIVACY-ENHANCED MESSAGE-----