-----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, WHjepSbheMgjOS1kezhnS5/AbapiwPptx260uUJDP4DaYOcPalyYatRkAq2Usunb rlctXbutEEXe4cCxopnBeg== 0000000000-06-013370.txt : 20061018 0000000000-06-013370.hdr.sgml : 20061018 20060320163459 ACCESSION NUMBER: 0000000000-06-013370 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060320 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: SIERRA MONITOR CORP /CA/ CENTRAL INDEX KEY: 0000100625 STANDARD INDUSTRIAL CLASSIFICATION: MEASURING & CONTROLLING DEVICES, NEC [3829] IRS NUMBER: 952481914 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 1991 TAROB CT CITY: MILPITAS STATE: CA ZIP: 95035 BUSINESS PHONE: 4082626611 MAIL ADDRESS: STREET 1: 1991 TAROB COURT CITY: MILPITAS STATE: CA ZIP: 95035 FORMER COMPANY: FORMER CONFORMED NAME: UMF SYSTEMS INC DATE OF NAME CHANGE: 19890928 FORMER COMPANY: FORMER CONFORMED NAME: IMAGES ENTERPRISES INC DATE OF NAME CHANGE: 19731011 PUBLIC REFERENCE ACCESSION NUMBER: 0000950005-05-000303 LETTER 1 filename1.txt Mail Stop 6010 March 20, 2006 Mr. Gordon Arnold Chief Financial Officer Sierra Monitor Corporation 1991 Tarob Court Milpitas, California 95035 Re: Sierra Monitor Corporation Form 10-KSB for the Fiscal Year Ended December 31, 2004 Filed March 30, 2005 File No. 0-07441 Dear Mr. Arnold: We have completed our review of your Form 10-KSB 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-----