-----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, NQsRWs3nLHJ+j+BVQk2W/NBwVMWWOjLrGnoGOyy4Ck+z62QYYiMLz50IuVX7fd5L eCSmcA9rkeSDE6staoZryQ== 0000000000-05-062276.txt : 20060718 0000000000-05-062276.hdr.sgml : 20060718 20051214134909 ACCESSION NUMBER: 0000000000-05-062276 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20051214 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: OPTICAL SENSORS INC CENTRAL INDEX KEY: 0000907658 STANDARD INDUSTRIAL CLASSIFICATION: SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841] IRS NUMBER: 411643592 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 7615 GOLDEN TRIANGLE DRIVE STREET 2: STE A CITY: EDEN PRARIE STATE: MN ZIP: 55344 BUSINESS PHONE: 6179445857 MAIL ADDRESS: STREET 1: 7615 GOLDEN TRIANGLE DR STE A CITY: EDEN PRAIRIE STATE: MN ZIP: 55344 PUBLIC REFERENCE ACCESSION NUMBER: 0001193125-05-063419 LETTER 1 filename1.txt Mail Stop 6010 December 14, 2005 Ms. Paulita M. LaPlante President and Chief Executive Officer Optical Sensors Incorporated 7615 Golden Triangle Drive, Suite C Technology Park V Minneapolis, MN 55344-3733 Re: Optical Sensors Incorporated Form 10-KSB for the Year Ended December 31, 2004 Forms 10-QSB for the Quarters Ended March 31, 2005, June 30, 2005 and September 30, 2005 File No. 000-27600 Dear Ms. LaPlante: 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 ?? ?? ?? ?? Ms. Paulita M. LaPlante Optical Sensors Incorporated October 28, 2005 Page 1 -----END PRIVACY-ENHANCED MESSAGE-----