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SEC Company Response from 374Water Inc. (SCWO) (CIK 0000933972) (SCWO) — Aug 7, 2008

374Water Inc. (SCWO) (CIK 0000933972)
Date: Aug. 7, 2008 · CIK: 0000933972 · Accession: 0001193125-08-170311

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Summary

Reasoning

Referenced dates: July 27, 2008

Date
December 31, 2007
Author
/s/ Linda C. Frazier
Form
CORRESP
Company
374Water Inc. (SCWO) (CIK 0000933972)

Letter

VIA EDGAR Division of Corporation Finance United States Securities and Exchange Commission Re: Vyrex Corporation Form 10-KSB for the year ended December 31, 2007 Form 10-Q as of March 31, 2008 File No. 0-27866

Dear Mr. Vaughn:

This law firm represents Vyrex Corporation (the “Company”). In this regard, we have recently been provided a copy of your letter dated July 27, 2008 regarding the above-referenced matter. We are currently working with the Company’s management on a response to your letter; however, management is also working diligently on its Form 10-Q for the period ended June 30, 2008. The Company anticipates that it will have a response to your letter by Monday, August 11, 2008.

Should you have any additional questions or comments, please do not hesitate to contact the undersigned directly at 305-530-4046 or at the address indicated above.

Sincerely,
/s/ Linda C. Frazier

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CORRESP
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filename1.htm

Correspondence

 VIA EDGAR

 Mr.
Kevin L. Vaughn

 Accounting Branch Chief

 Division of
Corporation Finance

 United States Securities and Exchange Commission

 100 F Street, NE

 Washington, DC 20549

Re:
Vyrex Corporation

Form 10-KSB for the year ended December 31, 2007

Form 10-Q as of March 31, 2008

File No. 0-27866

 Dear Mr. Vaughn:

 This law firm represents Vyrex Corporation (the “Company”). In this regard, we have recently been provided a copy of your letter dated
July 27, 2008 regarding the above-referenced matter. We are currently working with the Company’s management on a response to your letter; however, management is also working diligently on its Form 10-Q for the period ended June 30,
2008. The Company anticipates that it will have a response to your letter by Monday, August 11, 2008.

 Should you have any additional
questions or comments, please do not hesitate to contact the undersigned directly at 305-530-4046 or at the address indicated above.

Sincerely,

/s/ Linda C. Frazier

Linda C. Frazier

cc:
Mr. George Konrad

Robert Macaulay, Esquire