SEC Comment Letter for Bimergen Energy Corp (BESS, BESS-WT) (CIK 0001066764) (BESS) — Feb 15, 2011
Bimergen Energy Corp (BESS, BESS-WT) (CIK 0001066764)
Date: Feb. 15, 2011 · CIK: 0001066764 · Accession: 0000000000-11-009976
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File numbers found in text: 000-27407
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February 15, 2011
William F. Donovan, M.D. Chief Executive Officer Spine Pain Management, Inc. 5225 Katy Freeway
Suite 600
Houston, Texas 77007
Re: Spine Pain Management, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2009
Filed March 31, 2010 Form 10-Q for the Quarterly Period ended June 30, 2010 Filed August 16, 2010 File No. 000-27407
Dear Dr. Donovan:
We have completed our review of your filings and have no further comments at this time.
S i n c e r e l y , J o e l P a r k e r A c c o u n t i n g B r a n c h C h i e f