-----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, OZVPeNUI3scMmh7Jxjlw+3nbQiTXrm+C4gOkGEt0Xfx9go479akm+1BcFxKQu6hF 8UXMiE0H7hc1Z62NQXyNsw== 0000000000-05-037688.txt : 20060530 0000000000-05-037688.hdr.sgml : 20060529 20050722115017 ACCESSION NUMBER: 0000000000-05-037688 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050722 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: MANCHESTER TECHNOLOGIES INC CENTRAL INDEX KEY: 0001023876 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING SERVICES [7371] IRS NUMBER: 112312854 STATE OF INCORPORATION: NY FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 160 OSER AVE CITY: HAUPPAUGE STATE: NY ZIP: 11787 BUSINESS PHONE: 6314351199 MAIL ADDRESS: STREET 1: 160 OSER AVENUE CITY: HAUPPAUGE STATE: NY ZIP: 11788 FORMER COMPANY: FORMER CONFORMED NAME: MANCHESTER EQUIPMENT CO INC DATE OF NAME CHANGE: 19960928 PUBLIC REFERENCE ACCESSION NUMBER: 0000950138-05-000640 LETTER 1 filename1.txt Room 4561 July 8, 2005 Mr. Barry Steinberg Chairman, Chief Executive Officer and Director Manchester Technologies, Inc. 160 Oser Avenue Hauppauge, NY 11788 Re: Manchester Technologies, Inc. Form 10-K for the fiscal year ended July 31, 2004 Forms 10-Q for the fiscal quarters ended October 31, 2004, January 31, 2005 and April 30, 2005 File No. 000-21695 Dear Mr. Steinberg: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. Sincerely, Craig Wilson Senior Assistant Chief Accountant ?? ?? ?? ?? Mr. Barry Steinberg Manchester Technologies, Inc. June 7, 2005 Page 1 -----END PRIVACY-ENHANCED MESSAGE-----