SEC Company Response from WALKER FINANCIAL CORP (CIK 0000104224) — Oct 12, 2005

WALKER FINANCIAL CORP (CIK 0000104224)
Date: Oct. 12, 2005 · CIK: 0000104224 · Accession: 0001144204-05-031475

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AI Filing Summary & Sentiment

File numbers found in text: 333-120748

Date

October 11, 2005

Author

Walker Financial Corporation

Form

CORRESP

Company

WALKER FINANCIAL CORP (CIK 0000104224)

Letter

October 11, 2005 Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Derek Swanson, Esq. Mail Stop 3561 FORMS 10-KSB FOR THE YEAR ENDED DECEMBER 31, 2004 AND DECEMBER 31, 2003 FORMS 10-QSB FOR THE QUARTER ENDED MARCH 31, 2005 AND SEPTEMBER 30, 2004 FILE NO. 0-28173

RE: WALKER FINANCIAL CORPORATION (THE "COMPANY") REGISTRATION STATEMENT ON FORM SB-2 FILE NO. 333-120748

Dear Mr. Swanson:

Pursuant to your request to our outside counsel, the Company hereby confirms its understanding that its responses to the comments issued by the staff of the Securities and Exchange Commission contained in the staff's comment letter on the Company's Registration Statement on Form SB-2 as they relate to the Company's periodic report are due to be filed within ten business from October 7, 2005.

Very truly yours,
Walker Financial Corporation

Show Raw Text

<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                          WALKER FINANCIAL CORPORATION
                          990 STEWART AVENUE, SUITE 60A
                           GARDEN CITY, NEW YORK 11530

October 11, 2005

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.  20549
Attention:  Derek Swanson, Esq.
            Mail Stop 3561

    RE:     WALKER FINANCIAL CORPORATION (THE "COMPANY")
            REGISTRATION STATEMENT ON FORM SB-2
            FILE NO. 333-120748

            FORMS 10-KSB FOR THE YEAR ENDED DECEMBER 31, 2004
            AND DECEMBER 31, 2003
            FORMS 10-QSB FOR THE QUARTER ENDED MARCH 31, 2005
            AND SEPTEMBER 30, 2004
            FILE NO. 0-28173

Dear Mr. Swanson:

Pursuant to your request to our outside counsel, the Company hereby confirms its
understanding that its responses to the comments issued by the staff of the
Securities and Exchange Commission contained in the staff's comment letter on
the Company's Registration Statement on Form SB-2 as they relate to the
Company's periodic report are due to be filed within ten business from October
7, 2005.

                                         Very truly yours,

                                         Walker Financial Corporation

                                         By: /s/ Mitchell S. Segal
                                             -----------------------------------
                                             Mitchell S. Segal
                                             Chief Executive Officer

</TEXT>
</DOCUMENT>

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