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SEC Comment Letter for SWISS MEDICA INC (CIK 0000318245) — Oct 6, 2005

SWISS MEDICA INC (CIK 0000318245)
Date: Oct. 6, 2005 · CIK: 0000318245 · Accession: 0000000000-05-051464

AI Filing Summary & Sentiment

File numbers found in text: 000-09489

Date
September 26, 2005
Author
Kevin Woody
Form
UPLOAD
Company
SWISS MEDICA INC (CIK 0000318245)

Letter

Via Facsimile and U.S. Mail Mail Stop 6010 September 26, 2005 Mr. Bruce Fairbairn Chief Financial Officer Swiss Medica, Inc. 53 Yonge Street, 3rd Floor Toronto, Ontario, Canada M5E 1J3

Re: Swiss Medica, Inc. Form 10-KSB for the fiscal year ended December 31, 2004 File No. 000-09489

Dear Mr. Fairbairn:

We have completed our review of your Form 10-K and have no further comments at this time.

Sincerely,
Kevin Woody
Branch Chief

Show Raw Text
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Via Facsimile and U.S. Mail
Mail Stop 6010

September 26, 2005

Mr. Bruce Fairbairn
Chief Financial Officer
Swiss Medica, Inc.
53 Yonge Street, 3rd Floor
Toronto, Ontario, Canada  M5E 1J3

Re:	Swiss Medica, Inc.
	Form 10-KSB for the fiscal year ended December 31, 2004
	File No. 000-09489

Dear Mr. Fairbairn:

We have completed our review of your Form 10-K and have no further
comments at this time.

								Sincerely,

								Kevin Woody
								Branch Chief

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Mr. Bruce Fairbairn
Swiss Medica, Inc.
September 7, 2005
Page 1

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