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SEC Company Response from W W CAPITAL CORP (CIK 0000831253) — Jul 11, 2005

W W CAPITAL CORP (CIK 0000831253)
Date: July 11, 2005 · CIK: 0000831253 · Accession: 0000927797-05-000171

AI Filing Summary & Sentiment

Referenced dates: June 23, 2005

Date
July 11, 2005
Author
W-W CAPITAL CORPORATION
Form
CORRESP
Company
W W CAPITAL CORP (CIK 0000831253)

Letter

VIA EDGAR --------- AND ORIGINAL FEDERAL EXPRESS ---------------------------- United States Securities and Exchange Commission Mail Stop 4-5 450 5th Street N. W. Washington, D.C. 20549 Attn: Michael Moran Accounting Branch Chief

Re: W-W Capital Corporation Report on Form 10-K for the Year Ended June 30, 2004 filed October 15, 2004 Report on Form 10-Q for the Quarter Ended March 31, 2005 filed May 23, 2005 File No. 0-17757

Dear Mr. Moran:

This letter is being provided in connection with the Staff's comment letter dated June 23, 2005, regarding the above-referenced Reports.

W-W Capital Corporation (the "Company") hereby acknowledges that:

o the Company is responsible for the adequacy and accuracy of the disclosure in the filings; o staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and o the Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

<PAGE> United States Securities and Exchange Commission Attn: Michael Moran July 11, 2005 Page 2

Feel free to contact the undersigned with any questions you may have regarding this letter.

Very truly yours,
W-W CAPITAL CORPORATION

Show Raw Text
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                      [W-W Capital Corporation Letterhead]

                                  July 11, 2005

VIA EDGAR
---------
AND ORIGINAL FEDERAL EXPRESS
----------------------------

United States Securities and Exchange Commission
Mail Stop 4-5
450 5th Street N. W.
Washington, D.C. 20549

Attn: Michael Moran
      Accounting Branch Chief

Re:  W-W Capital Corporation
     Report on Form 10-K for the Year Ended June 30, 2004 filed October 15, 2004
     Report on Form 10-Q for the Quarter Ended March 31, 2005 filed May 23, 2005
     File No. 0-17757

Dear Mr. Moran:

     This letter is being provided in connection with the Staff's comment letter
dated June 23, 2005, regarding the above-referenced Reports.

     W-W Capital Corporation (the "Company") hereby acknowledges that:

     o    the Company is responsible for the adequacy and accuracy of the
          disclosure in the filings;
     o    staff comments or changes to disclosure in response to staff comments
          do not foreclose the Commission from taking any action with respect to
          the filings; and
     o    the Company may not assert this action as defense in any proceeding
          initiated by the Commission or any person under the federal securities
          laws of the United States.

<PAGE>
United States Securities and Exchange Commission
Attn: Michael Moran
July 11, 2005
Page 2

     Feel free to contact the undersigned with any questions you may have
regarding this letter.

                                             Very truly yours,

                                             W-W CAPITAL CORPORATION

                                             By: /s/ Michael S. Dick
                                                 -------------------
                                                 Michael S. Dick
                                                 Chief Financial Officer

</TEXT>
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