-----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, FE58oBM/gMsz8WVD7Df1jnSBZU7rKYL7X6vJPSNowzz/mPC07znjW2Qhx+IXFkMd QLpyKCzNm2ejVfjb54SNzA== 0000000000-05-016402.txt : 20060927 0000000000-05-016402.hdr.sgml : 20060927 20050405155525 ACCESSION NUMBER: 0000000000-05-016402 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050405 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: SPECTRUM CONTROL INC CENTRAL INDEX KEY: 0000092769 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRONIC COMPONENTS, NEC [3679] IRS NUMBER: 251196447 STATE OF INCORPORATION: PA FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 8031 AVONIA ROAD CITY: FAIRVIEW STATE: PA ZIP: 16415 BUSINESS PHONE: 8144744310 MAIL ADDRESS: STREET 1: 8031 AVONIA ROAD CITY: FAIRVIEW STATE: PA ZIP: 16415 PUBLIC REFERENCE ACCESSION NUMBER: 0001193125-05-034977 LETTER 1 filename1.txt Mail Stop 0306 April 4, 2005 VIA U.S. MAIL Via Facsimile and U.S. Mail Mr. John P. Freeman Senior Vice President and Chief Financial Officer Spectrum Control, Inc. 8031 Avonia Road Fairview, PA 16415 Re: Spectrum Control, Inc. Form 10-K for the year ended November 30, 2004 File No. 0-8796 Dear Mr. Freeman: 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-----