-----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, AfIKKlqH9ZBKBpdNoo9i4uJXT3g5ngVsVmyYBDsOs+ihgZs/WAxjxgMpjjXwKiYH FaGI88SVHw2ExVK/xqMmAA== 0000000000-06-002386.txt : 20060927 0000000000-06-002386.hdr.sgml : 20060927 20060117103328 ACCESSION NUMBER: 0000000000-06-002386 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060117 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: HASTINGS ENTERTAINMENT INC CENTRAL INDEX KEY: 0001054579 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL- COMPUTER & PRERECORDED TAPE STORES [5735] IRS NUMBER: 751386375 STATE OF INCORPORATION: TX FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 3601 PLANS BLVD STREET 2: SUITE 1 CITY: AMARILLO STATE: TX ZIP: 79102 BUSINESS PHONE: 8063512300 MAIL ADDRESS: STREET 1: P O BOX 35350 CITY: AMARILLO STATE: TX ZIP: 79120-5350 PUBLIC REFERENCE ACCESSION NUMBER: 0000950134-05-008657 LETTER 1 filename1.txt Mail Stop 3561 January 17, 2006 Mr. Dan Crow Vice President and Chief Financial Officer Hastings Entertainment, Inc. 3601 Plains Boulevard Amarillo, Texas 79102 RE: Hastings Entertainment, Inc. Form 10-K for Fiscal Year Ended January 31, 2005 Filed May 2, 2005 Form 10-Q for Quarterly Period Ended April 30, 2005 Form 10-Q for Quarterly Period Ended July 31, 2005 Form 10-Q for Quarterly Period Ended October 31, 2005 Form 10-K/A for Fiscal Year Ended January 31, 2005 Filed January 13, 2006 Form 10-Q/A for Quarterly Period Ended April 30, 2005 Form 10-Q/A for Quarterly Period Ended July 31, 2005 File No. 000-24381 Dear Mr. Crow: 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 -----END PRIVACY-ENHANCED MESSAGE-----