-----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, HMs4n5qdUD2Ud9Xor0PgSCLlt38x07JdKACnfvozHS9bkS9BhNurrJUlFHwNHXJ0 Ape3gguFUZFka4pPmBcSiw== 0000000000-05-016593.txt : 20060406 0000000000-05-016593.hdr.sgml : 20060406 20050406151834 ACCESSION NUMBER: 0000000000-05-016593 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050406 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: VPGI CORP CENTRAL INDEX KEY: 0000755229 STANDARD INDUSTRIAL CLASSIFICATION: HOUSEHOLD AUDIO & VIDEO EQUIPMENT [3651] IRS NUMBER: 751975147 STATE OF INCORPORATION: TX FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: P.O. BOX 802808 STREET 2: - CITY: DALLAS STATE: TX ZIP: 75380 BUSINESS PHONE: 972 733 6858 MAIL ADDRESS: STREET 1: P.O. BOX 802808 STREET 2: - CITY: DALLAS STATE: TX ZIP: 75380 FORMER COMPANY: FORMER CONFORMED NAME: CURTIS MATHES HOLDING CORP DATE OF NAME CHANGE: 19940609 FORMER COMPANY: FORMER CONFORMED NAME: ENHANCED ELECTRONICS CORP DATE OF NAME CHANGE: 19940527 FORMER COMPANY: FORMER CONFORMED NAME: ENTERTAINMENT EQUITY CORPORATION DATE OF NAME CHANGE: 19930910 LETTER 1 filename1.txt Mail Stop 0407 Via U.S. Mail and Fax (214-853-5250) Mr. Patrick A. Custer Chief Executive Officer VPGI Corp P.O. Box 802808 Dallas, TX 75380 April 6, 2005 Re: VPGI Corp Form 10-K for the fiscal year ended June 30, 2004 Filed October 13, 2004 File No. 0-13225 Dear Mr. Custer: 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 ?? ?? ?? ?? UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 -----END PRIVACY-ENHANCED MESSAGE-----