SEC Comment Letter for Totaligent, Inc. (TGNT) (CIK 0000846377) (TGNT) — Jan 6, 2011

Totaligent, Inc. (TGNT) (CIK 0000846377)
Date: Jan. 6, 2011 · CIK: 0000846377 · Accession: 0000000000-11-000971

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AI Filing Summary & Sentiment

Date

January 5, 2011

Author

Jennifer Thompson

Form

UPLOAD

Company

Totaligent, Inc. (TGNT) (CIK 0000846377)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-3561 DIVISION OF CORPORATION FINANCE January 5, 2011 Mr. Edward C. DeFeudis President and Chief Financial Officer WikiLoan, Inc. 1093 Broxton Avenue, Suite 210 Los Angeles, CA 90024

Re: WikiLoan, Inc. Form 10-K for Fiscal Year Ended January 31, 2010 Filed May 17, 2010 Form 10-Q for Fiscal Quarter Ended April 30, 2010 Filed June 21, 2010 Form 10-Q for Fiscal Quarter Ended July 31, 2010 Filed September 13, 2010 Form 10-Q for Fiscal Quarter Ended October 31, 2010 Filed December 15, 2010 File No. 033-26828

Dear Mr. DeFeudis:

We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time. Sincerely,

Jennifer Thompson Branch Chief

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-3561

       DIVISION OF
CORPORATION FINANCE

           January 5, 2011  Mr. Edward C. DeFeudis President and Chief Financial Officer WikiLoan, Inc. 1093 Broxton Avenue, Suite 210 Los Angeles, CA  90024

Re: WikiLoan, Inc.
 Form 10-K for Fiscal Year Ended January 31, 2010  Filed May 17, 2010  Form 10-Q for Fiscal Quarter Ended April 30, 2010  Filed June 21, 2010  Form 10-Q for Fiscal Quarter Ended July 31, 2010  Filed September 13, 2010  Form 10-Q for Fiscal Quarter Ended October 31, 2010  Filed December 15, 2010  File No. 033-26828

Dear Mr. DeFeudis:

 We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
Sincerely,

Jennifer Thompson
 Branch Chief

SecProbe.io