-----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, WXD+hrGcIiovPshTHj/QorUKHMSYA1+/9clbshlRnWk+n8AV+/RtZpPskOhOEfCY NJMmhJPg7esC+pgFIFLWZg== 0000000000-05-050045.txt : 20060712 0000000000-05-050045.hdr.sgml : 20060712 20050928103136 ACCESSION NUMBER: 0000000000-05-050045 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050928 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: PENHALL INTERNATIONAL CORP CENTRAL INDEX KEY: 0001070772 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS EQUIPMENT RENTAL & LEASING [7350] IRS NUMBER: 860634394 STATE OF INCORPORATION: AZ FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 1801 PENHALL WAY CITY: ANAHEIM STATE: CA ZIP: 92803 BUSINESS PHONE: 7147726450 PUBLIC REFERENCE ACCESSION NUMBER: 0001104659-04-040434 LETTER 1 filename1.txt Mail Stop 7010 September 27, 2005 via U.S. mail and facsimile Mr. John T. Sawyer President and Chief Executive Officer, Penhall International Corp. 1801 Penhall Way Anaheim, CA 92803 RE: Form 10-K/A for the fiscal year ended June 30, 2004 Form 10-Q for the period ended March 31, 2005 File No. 333-64745 Dear Mr. Sawyer: We have completed our review of your Form 10-K and related filings and have no further comments at this time. If you have any further questions regarding our review of your filings, please direct them to Marie Trimeloni, Staff Accountant, at (202) 551-3734 or, in her absence, to Jeanne Baker, Assistant Chief Accountant, at (202) 551-3691. Sincerely, Rufus Decker Accounting Branch Chief ?? ?? ?? ?? Mr. J. Gordon Beittenmiller March 25, 2005 Page 2 of 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-0510 DIVISION OF CORPORATION FINANCE -----END PRIVACY-ENHANCED MESSAGE-----