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
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<DOCUMENT>
<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
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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
</TEXT>
</DOCUMENT>