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SEC Comment Letter for Mega Matrix Corp. (MPU) (CIK 0001036848) — Aug 30, 2005

Mega Matrix Corp. (MPU) (CIK 0001036848)
Date: Aug. 30, 2005 · CIK: 0001036848 · Accession: 0000000000-05-044909

AI Filing Summary & Sentiment

Date
August 30, 2005
Author
Nili Shah
Form
UPLOAD
Company
Mega Matrix Corp. (MPU) (CIK 0001036848)

Letter

August 30, 2005 via U.S. mail and facsimile Toni Perazzo, Chief Financial Officer AeroCentury Corp. 1440 Chapin Ave. Suite 310 Burlingame, CA 94010

RE: Form 10-KSB for the Fiscal Year ended December 31, 2004 File No. 1-3387

Dear Ms. Perazzo:

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

Sincerely,
Nili Shah
Accounting Branch Chief

Show Raw Text
<DOCUMENT>
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<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

      August 30, 2005

via U.S. mail and facsimile

Toni Perazzo, Chief Financial Officer
AeroCentury Corp.
1440 Chapin Ave.
Suite 310
Burlingame, CA 94010

	RE:	Form 10-KSB for the Fiscal Year ended December 31, 2004
		File No. 1-3387

Dear Ms. Perazzo:

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

								Sincerely,

								Nili Shah
Accounting Branch Chief

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Mr. Gary T. Steele
March 9, 2005
Page 1 of 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

         DIVISION OF
CORPORATION FINANCE

</TEXT>
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