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SEC Comment Letter for DEFAULT PROOF CREDIT CARD SYSTEM — Oct 25, 2005

DEFAULT PROOF CREDIT CARD SYSTEM INC /FL/ (CIK 0000803260)
Date: Oct. 25, 2005 · CIK: 0000803260 · Accession: 0000000000-05-054171

AI Filing Summary & Sentiment

File numbers found in text: 000-24444

Date
December 31, 2004
Author
Cicely Luckey
Form
UPLOAD
Company
DEFAULT PROOF CREDIT CARD SYSTEM INC /FL/ (CIK 0000803260)

Letter

October 25, Mail Stop 4561 Charles A. Menendez 1545 Miller Road Coral Gables, FL 33146

Re: Default Proof Credit Card System, Inc. Form 10- KSB/A for the year ended December 31, 2004 Form 10-QSB/A for the quarters ended March 31, 2005 and June 30, File No. 000-24444

Dear Mr. Menendez:

We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments.

You may contact Yolanda Crittendon, Staff Accountant, at (202) 551-3472 or the undersigned at (202) 551-3413 if you have questions.

Sincerely,
Cicely Luckey
Branch Chief

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

                                                      October 25,
2005

Mail Stop 4561

Charles A. Menendez
1545 Miller Road
Coral Gables, FL 33146

Re:	Default Proof Credit Card System, Inc.
	Form 10- KSB/A for the year ended December 31, 2004
	Form 10-QSB/A for the quarters ended March 31, 2005 and June
30,
2005
      File No. 000-24444

Dear Mr. Menendez:

      We have completed our review of your Form 10-KSB and related
filings and do not, at this time, have any further comments.

      You may contact Yolanda Crittendon, Staff Accountant, at
(202)
551-3472 or the undersigned at (202) 551-3413 if you have
questions.

							Sincerely,

            Cicely Luckey
      Branch Chief

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Charles A. Menendez
Default Proof Credit Card System, Inc.
July 18, 2005
Page 1

</TEXT>
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