-----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, AEOPHTi5LXiFAsscJ7+SPIvtUCjNhreJMQ2dKqfYyQCkwSAcd9nHxntmLfVnSm6U LC5wk5IhVkQ7Es4hpFfaAA== 0000000000-05-019580.txt : 20060417 0000000000-05-019580.hdr.sgml : 20060417 20050421144159 ACCESSION NUMBER: 0000000000-05-019580 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050421 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: GARDENBURGER INC CENTRAL INDEX KEY: 0000859735 STANDARD INDUSTRIAL CLASSIFICATION: CANNED, FROZEN & PRESERVED FRUIT, VEG & FOOD SPECIALTIES [2030] IRS NUMBER: 930886359 STATE OF INCORPORATION: OR FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 15615 ALTON PARKWAY STREET 2: SUITE 350 CITY: IRVINE STATE: CA ZIP: 92618 BUSINESS PHONE: (949) 255-2022 MAIL ADDRESS: STREET 1: 15615 ALTON PARKWAY STREET 2: SUITE 350 CITY: IRVINE STATE: CA ZIP: 92618 LETTER 1 filename1.txt April 21, 2005 via facsimile and U.S. mail Mr. Robert T. Trebing, Jr. Chief Financial Officer Gardenburger, Inc. 15615 Alton Parkway, Suite 350 Irvine, California 92618 Re: Gardenburger, Inc. Form 10-K, Filed December 29, 2003 Form 10-K, Filed February 18, 2005 File No. 000-20330 Dear Mr. Trebing: We have completed our review of your Form 10-K`s and related filings and do not, at this time, have any further comments. Sincerely, H. Roger Schwall Assistant Director ?? ?? ?? ?? Gardenburger, Inc. March 31, 2005 page 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-0405 DIVISION OF CORPORATION FINANCE -----END PRIVACY-ENHANCED MESSAGE-----