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SEC Company Response from Aspira Women's Health Inc. (AWHL) (CIK 0000926617) (AWHL) — Oct 5, 2007

Aspira Women's Health Inc. (AWHL) (CIK 0000926617)
Date: Oct. 5, 2007 · CIK: 0000926617 · Accession: 0000950134-07-020959

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Referenced dates: September 24, 2007

Date
October 5, 2007
Author
/s/ Debra Young
Form
CORRESP
Company
Aspira Women's Health Inc. (AWHL) (CIK 0000926617)

Letter

Washington, D.C. 20549 Attn: Kate Tillan SEC Comments of September 24, 2007

Re:

Dear Ms. Tillan:

This letter is in response to your comment letter dated September 24, 2007. The company acknowledges that:

•

the company is responsible for the adequacy and accuracy of the disclosure in the filing:

•

staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

•

the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,
/s/ Debra Young

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CORRESP
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corresp

October 5, 2007

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attn: Kate Tillan

    Re:

    SEC Comments of September 24, 2007

Dear Ms. Tillan:

This letter is in response to your comment letter dated September 24, 2007. The company
acknowledges that:

    •

    the company is responsible for the adequacy and accuracy of the disclosure in the
filing:

    •

    staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect to the filing; and

    •

    the company may not assert staff comments as a defense in any proceeding initiated by
the Commission or any person under the federal securities laws of the United States.

Sincerely,

/s/ Debra Young

Debra Young

Vice President & Chief Financial Officer