SEC Comment Letter for PACIFICHEALTH LABORATORIES INC (CIK 0001000278) — Aug 12, 2005

PACIFICHEALTH LABORATORIES INC (CIK 0001000278)
Date: Aug. 12, 2005 · CIK: 0001000278 · Accession: 0000000000-05-041790

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AI Filing Summary & Sentiment

File numbers found in text: 000-23495

Date

August 12, 2005

Author

Kevin Woody

Form

UPLOAD

Company

PACIFICHEALTH LABORATORIES INC (CIK 0001000278)

Letter

Via Facsimile and U.S. Mail Mail Stop 6010 August 12, 2005 Mr. Stephen P. Kuchen Chief Financial Officer and Chief Operating Officer Pacifichealth Laboratories, Inc. 100 Matawan Road, Suite 420 Matawan, NJ 07747

Re: Pacifichealth Laboratories, Inc. Form 10-QSB for Quarterly Period Ended March 31, 2005 File No. 000-23495

Dear Mr. Kuchen:

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

Sincerely,
Kevin Woody
Branch Chief

Show Raw Text

<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Via Facsimile and U.S. Mail
Mail Stop 6010

August 12, 2005

Mr. Stephen P. Kuchen
Chief Financial Officer and
Chief Operating Officer
Pacifichealth Laboratories, Inc.
100 Matawan Road, Suite 420
Matawan, NJ 07747

      Re:	Pacifichealth Laboratories, Inc.
		Form 10-QSB for Quarterly Period Ended March 31, 2005
	            File No. 000-23495

Dear Mr. Kuchen:

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

								Sincerely,

      Kevin Woody
								Branch Chief

</TEXT>
</DOCUMENT>

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