[BancTec letterhead] | 2701 E. Grauwyler Rd. |
February 28, 2006
VIA Edgar Electronic Transmission
Ms. Kathleen Collins
Accounting Branch Chief
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| RE: | BancTec, Inc. |
|
| Form 10K for the year ended December 31, 2004 |
Dear Ms. Collins:
We are in receipt of your additional comment letter dated January 30, 2006 regarding the above referenced filing, and previously requested an additional 10 business days within which to respond. We are continuing to research your inquiries, as well as compile the facts surrounding the items in question, in order to better respond to your questions. We will provide a full response within the next 10 business days. Please contact Cathy Hauslein, Corporate Controller, at 972-821-4983, if you have any questions. Thank you for your consideration.
Sincerely,
/s/ Coley Clark
Coley Clark
President and Chief Executive Officer