SEC Comment Letter for Birchtech Corp. (BCHT) (CIK 0000728385) (BCHT) — Mar 14, 2008
Birchtech Corp. (BCHT) (CIK 0000728385)
Date: March 14, 2008 · CIK: 0000728385 · Accession: 0000000000-08-013507
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File numbers found in text: 000-33067
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Mail Stop 3561
March 13, 2008
Mr. Jay Rifkin
Chief Executive Officer
Digicorp, Inc.
4143 Glencoe Avenue
Marina Del Ray, CA 90292
Re: Digicorp, Inc.
Form 10-KSB for the Fiscal Year Ended December 31, 2005
File No. 000-33067
Dear Mr. Rifkin:
We have completed our review of your Form 10-KSB and related filings and have
no further comments at this time.
Sincerely,
Tia Jenkins
Senior Assistant Chief Accountant
Office of Beverages, Apparel and
H e a l t h C a r e S e r v i c e s