-----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, LUQNPBmSvaJxZCO3RQxZE78UaNsE5MkBhVkUrsAMWQ0O5bvGJb6GUSjZ4d5R3Vid dTqWfWkNLdgy/hO36yQApg== 0000950135-06-000944.txt : 20061011 0000950135-06-000944.hdr.sgml : 20061011 20060217145949 ACCESSION NUMBER: 0000950135-06-000944 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20060217 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FISHER SCIENTIFIC INTERNATIONAL INC CENTRAL INDEX KEY: 0000880430 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-PROFESSIONAL & COMMERCIAL EQUIPMENT & SUPPLIES [5040] IRS NUMBER: 020451017 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: LIBERTY LANE CITY: HAMPTON STATE: NH ZIP: 03842 BUSINESS PHONE: 6039265911 MAIL ADDRESS: STREET 1: LIBERTY LANE CITY: LIBEHAMPTON STATE: NH ZIP: 03842 CORRESP 1 filename1.htm corresp
 

    Kevin P. Clark
Vice President and
Chief Financial Officer
 
    Liberty Lane
    Hampton, NH 03842
(FISHER SCIENTIFIC LOGO)   Tel: 603-929-2412
Fax: 603-926-0222
kevin.clark@nh.fishersci.com
February 17, 2006
George F. Ohsiek, Jr.
Branch Chief
Division of Corporation Finance
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
  Re:   Fisher Scientific International Inc.
                    Form 10-K for Fiscal Year Ended December 31, 2004
                    Filed March 16, 2005
                    File No. 1-10920
Dear Mr. Ohsiek:
This letter sets forth the response of Fischer Scientific International Inc. (the “Company”) to comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) contained in the Staff’s letter dated February 10, 2006 relating to the Form 10-K for Fiscal Year Ended December 31, 2004, file number 1-10920 of the Company, filed with the Commission on March 16, 2005.
Form 10-K for Fiscal Year Ended December 31, 2004
1.  We read your response to comment 2 in our letter dated January 19, 2006. In future filings, to the extent material, please ensure your disclosure adequately describes the nature of the credits you have reclassified out of cash and cash equivalents to accounts payable, similar to what you disclosed to us in your supplemental response.
Response to Comment 1
  The Company will disclose in future filings, to the extent material, the nature and amount of credits reclassified out of cash and cash equivalents to accounts payable, consistent with its supplemental response to the staff.
Please call Kevin P. Clark, Vice President and Chief Financial Officer at (603) 929-2412 with any questions or comments you may have.
Sincerely,
(-s- Kevin P. Clark)
     
Kevin P. Clark
Vice President and Chief Financial Officer
    
     
cc:
  Sarah McConnell, Esq.
Vice President and Chief Financial Officer
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