-----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, TkWXx/dh108nuTwccay7wqptv9S4Wwe05zy2zsQZiLJy/u272uDpxOy+HVWtRGi9 4+WqvlHOasNcKtq3Hq0Z5Q== 0000000000-05-056085.txt : 20060804 0000000000-05-056085.hdr.sgml : 20060804 20051103160656 ACCESSION NUMBER: 0000000000-05-056085 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20051103 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: CVD EQUIPMENT CORP CENTRAL INDEX KEY: 0000766792 STANDARD INDUSTRIAL CLASSIFICATION: SPECIAL INDUSTRY MACHINERY, NEC [3559] IRS NUMBER: 112621692 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 1860 SMITHTOWN AVE CITY: RONKONKOMA STATE: NY ZIP: 11779-7321 BUSINESS PHONE: 6319817081 MAIL ADDRESS: STREET 1: 1860 SMITHTOWN AVE CITY: RONKONKOMA STATE: NY ZIP: 11779-7321 PUBLIC REFERENCE ACCESSION NUMBER: 0000766792-05-000001 LETTER 1 filename1.txt Mail Stop 6010 November 3, 2005 Leonard A. Rosenbaum, Chief Executive Officer CVD Equipment Corporation 1860 Smithtown Avenue Ronkonkoma, New York 11779 Via U S Mail and FAX [(631) 981-7095 ] Re: CVD Equipment Corporation Form 10-KSB for the fiscal year ended December 31, 2004 Forms 10-QSB for the quarters ended March 31 and June 30,2005 File No. 1-16525 Dear Mr. Rosenbaum: We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments. Sincerely, Martin F. James Senior Assistant Chief Accountant ?? ?? ?? ?? -----END PRIVACY-ENHANCED MESSAGE-----