-----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, JFE4wtDUy4UWyVX6QCTm76pKv38E+eHsQqAZx1bkJX01zrOvULzkaO+F7zrf3AW9 EtGoDC/zx5cT0PRH/FD3Zg== 0000000000-06-005723.txt : 20060926 0000000000-06-005723.hdr.sgml : 20060926 20060202085854 ACCESSION NUMBER: 0000000000-06-005723 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060202 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: CHARLES & COLVARD LTD CENTRAL INDEX KEY: 0001015155 STANDARD INDUSTRIAL CLASSIFICATION: JEWELRY, SILVERWARE & PLATED WARE [3910] IRS NUMBER: 561928817 STATE OF INCORPORATION: NC FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 300 PERIMETER PARK DRIVE STREET 2: SUITE A CITY: MORRISVILLE STATE: NC ZIP: 27560 BUSINESS PHONE: 9194680399 MAIL ADDRESS: STREET 1: 300 PERIMETER PARK DRIVE STREET 2: SUITE A CITY: MORRISVILLE STATE: NC ZIP: 27560 FORMER COMPANY: FORMER CONFORMED NAME: C3 INC /NC/ DATE OF NAME CHANGE: 19970829 PUBLIC REFERENCE ACCESSION NUMBER: 0001193125-05-056618 LETTER 1 filename1.txt Mail Stop 3561 January 31, 2006 Mr. Robert S. Thomas President & Chief Executive Officer Charles & Colvard, Ltd. 300 Perimeter Park Drive, Suite A Morrisville, NC 27560 RE: Charles & Colvard, Ltd. Form 10-K for Fiscal Year Ended December 31, 2004 Forms 10-Q for Fiscal Quarters Ended March 31, 2005, June 30, 2005 and September 30, 2005 Filed March 21, 2005, May 13, 2005, August 11, 2005 and November 9, 2005 File No. 0-23329 Dear Mr. Thomas: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, George F. Ohsiek, Jr. Branch Chief ?? ?? ?? ?? March 22, 2005 Page 1 -----END PRIVACY-ENHANCED MESSAGE-----