SEC Comment Letter for SideChannel, Inc. (SDCH) (CIK 0001022505) (SDCH) — Mar 22, 2005

SideChannel, Inc. (SDCH) (CIK 0001022505)
Date: March 22, 2005 · CIK: 0001022505 · Accession: 0000000000-05-013314

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AI Filing Summary & Sentiment

Date

March 22, 2005

Author

Martin F. James

Form

UPLOAD

Company

SideChannel, Inc. (SDCH) (CIK 0001022505)

Letter

Mail Stop 03-06 March 22, 2005 Michael A. Grollman Chairman, Chief Executive Officer and Acting Chief Financial Officer National Scientific Corporation 14505 North Hayden Road, Suite 305 Scottsdale, AZ 85260

Re: National Scientific Corporation Form 10-KSB for the fiscal year ended September 30, 2004 Filed December 29, 2004 File No. 0-28745

Dear Mr. Grollman:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

Sincerely,
Martin F. James
Senior Assistant Chief Accountant

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

Mail Stop 03-06

						March 22, 2005

Michael A. Grollman
Chairman, Chief Executive Officer and
     Acting Chief Financial Officer
National Scientific Corporation
14505 North Hayden Road, Suite 305
Scottsdale, AZ  85260

	Re:	National Scientific Corporation
		Form 10-KSB for the fiscal year ended September 30, 2004
			Filed December 29, 2004
		File No. 0-28745

Dear Mr. Grollman:

	We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.

						Sincerely,

						Martin F. James
						Senior Assistant Chief Accountant

</TEXT>
</DOCUMENT>

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