SEC Comment Letter for PTS — Jul 11, 2005

PTS INC/NV/ (CIK 0001080924)
Date: July 11, 2005 · CIK: 0001080924 · Accession: 0000000000-05-035143

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AI Filing Summary & Sentiment

File numbers found in text: 000-25485

Date

July 8, 2005

Author

Martin F. James

Form

UPLOAD

Company

PTS INC/NV/ (CIK 0001080924)

Letter

Mail Stop 03-06 July 8, 2005 Peter Chin Chief Executive Officer PTS, Inc. 3355 Spring Mountain Road, Suite 66 Las Vegas, Nevada 89102

Re: PTS, Inc. Form 10-KSB for Year Ended December 31, 2004 Filed 5/20/05 File No. 000-25485

Dear Mr. Chin:

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

Show Raw Text

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

Mail Stop 03-06

								July 8, 2005

Peter Chin
Chief Executive Officer
PTS, Inc.
3355 Spring Mountain Road, Suite 66
Las Vegas, Nevada 89102

	Re:	PTS, Inc.
		Form 10-KSB for Year Ended December 31, 2004
		Filed 5/20/05
		File No. 000-25485

Dear Mr. Chin:

	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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