-----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, Hc5mzXdnzFymLEB453Q5AD5DEsa9Wa+r6rnUCyV1Xmg796SFiedCljHr5QlPGcJd QcegARh8L2g9J2C9F7m+4w== 0000000000-06-036400.txt : 20060914 0000000000-06-036400.hdr.sgml : 20060914 20060802165622 ACCESSION NUMBER: 0000000000-06-036400 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060802 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: GP STRATEGIES CORP CENTRAL INDEX KEY: 0000070415 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EDUCATIONAL SERVICES [8200] IRS NUMBER: 131926739 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 777 WESTCHESTER AVENUE STREET 2: FOURTH FLOOR CITY: WHITE PLAINS STATE: NY ZIP: 10604 BUSINESS PHONE: 914-249-9700 MAIL ADDRESS: STREET 1: 777 WESTCHESTER AVENUE STREET 2: FOURTH FLOOR CITY: WHITE PLAINS STATE: NY ZIP: 10604 FORMER COMPANY: FORMER CONFORMED NAME: NATIONAL PATENT DEVELOPMENT CORP DATE OF NAME CHANGE: 19920703 LETTER 1 filename1.txt Mail Stop 3561 October 27, 2005 Via U.S. Mail and Fax (410-540-5302) Mr. Scott N. Greenberg Chief Financial Officer GP Strategies Corporation 777 Westchester Avenue Fourth Floor White Plains, NY 10604 RE: GP Strategies Corporation Forms 10-K and 10-K/A for the fiscal year ended December 31, 2004 Filed March 17, 2005, April 5, 2005, April 29, 2005, and May 16, 2005, respectively Forms 10-Q for the quarters ended March 31, 2005 and June 30, 2005 Filed May 13, 2005 and August 9, 2005, respectively File No. 1-7234 Dear Mr. Greenberg: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. Sincerely, Larry Spirgel Assistant Director Mr. Scott N. Greenberg GP Strategies Corporation July 29, 2005 Page 1 -----END PRIVACY-ENHANCED MESSAGE-----