-----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, VOF61NsVwp/6JftCjWSijTebzVCR67gaMdDxXqD5H/khOo7i1jmc2IXFbq2AFGqc jVi5/i9rVnA5Xe8IBqlyUw== 0000000000-05-051224.txt : 20060816 0000000000-05-051224.hdr.sgml : 20060816 20051005102247 ACCESSION NUMBER: 0000000000-05-051224 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20051005 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: TIPPERARY CORP CENTRAL INDEX KEY: 0000098410 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 751236955 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 633 17TH ST STE 1550 CITY: DENVER STATE: CO ZIP: 80202 BUSINESS PHONE: 3032939379 MAIL ADDRESS: STREET 1: 633 SEVENTEENTH ST STREET 2: SUITE 1550 CITY: DENVER STATE: CO ZIP: 80202 FORMER COMPANY: FORMER CONFORMED NAME: TIPPERARY LAND & EXPLORATION CORP DATE OF NAME CHANGE: 19730522 FORMER COMPANY: FORMER CONFORMED NAME: TIPPERARY LAND CORP DATE OF NAME CHANGE: 19690521 LETTER 1 filename1.txt October 5, 2005 Mr. Joseph B. Feiten Chief Financial Officer Tipperary Corporation 633 Seventeenth Street, Suite 1550 Denver, Colorado 80202 Re: Tipperary Corporation Form 10-K for Fiscal Year Ended December 31, 2004 Filed March 24, 2005 File No. 001-07796 Dear Mr. Feiten: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. Sincerely, Jill S. Davis Branch Chief ?? ?? ?? ?? Mr./Ms. Company Name Date, 2005 page 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION 100 F Street, NE WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE MAIL STOP 7010 -----END PRIVACY-ENHANCED MESSAGE-----