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SEC Comment Letter for HUMAN PHEROMONE SCIENCES INC (CIK 0000878616) — May 9, 2005

HUMAN PHEROMONE SCIENCES INC (CIK 0000878616)
Date: May 9, 2005 · CIK: 0000878616 · Accession: 0000000000-05-022550

AI Filing Summary & Sentiment

Date
May 9, 2005
Author
Nili Shah
Form
UPLOAD
Company
HUMAN PHEROMONE SCIENCES INC (CIK 0000878616)

Letter

May 9, 2005 via U.S. mail and facsimile Gregory S. Fredrick Chief Financial Officer Human Pheromone Sciences, Inc. 84 W Santa Clara St. Suite 720 San Jose, California 95113

RE: Form 10-KSB for the fiscal year ended December 31, 2004 File No. 0-23544

Dear Mr. Fredrick:

We have completed our review of your Form 10-K and have no further comments at this time.

If you have any further questions regarding our review of your filings, please direct them to Tracey Houser, Staff Accountant, at (202) 942-1989 or, in her absence, to the undersigned at (202) 942- 2923.

Sincerely,
Nili Shah
Accounting Branch Chief
??

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

Mail Stop 0510

      May 9, 2005

via U.S. mail and facsimile

Gregory S. Fredrick
Chief Financial Officer
Human Pheromone Sciences, Inc.
84 W Santa Clara St.  Suite 720
San Jose, California  95113

	RE:	Form 10-KSB for the fiscal year ended December 31, 2004
		File No. 0-23544

Dear Mr. Fredrick:

      We have completed our review of your Form 10-K and have no
further comments at this time.

      If you have any further questions regarding our review of
your
filings, please direct them to Tracey Houser, Staff Accountant, at
(202) 942-1989 or, in her absence, to the undersigned at (202)
942-
2923.

							Sincerely,

							Nili Shah
							Accounting Branch Chief
??

??

??

??

Mr. J. Gordon Beittenmiller
March 25, 2005
Page 1 of 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0510

         DIVISION OF
CORPORATION FINANCE

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