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
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File numbers found in text: 000-09489
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> 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 ?? ?? ?? ?? Mr. Bruce Fairbairn Swiss Medica, Inc. September 7, 2005 Page 1 </TEXT> </DOCUMENT>