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SEC Company Response from HEARTLAND, INC. (CIK 0001084415) — Aug 10, 2005

HEARTLAND, INC. (CIK 0001084415)
Date: Aug. 10, 2005 · CIK: 0001084415 · Accession: 0001178924-05-000092

AI Filing Summary & Sentiment

File numbers found in text: 000-27045

Referenced dates: June 16, 2005

Date
August 10, 2005
Author
/s/ Jerry Gruenbaum
Form
CORRESP
Company
HEARTLAND, INC. (CIK 0001084415)

Letter

Office of Emerging Growth Companies: Securities and Exchange Commission Washington, D.C. 20549 Re: Heartland, Inc. Acknowledgement Form

Dear Ms. Jenkins:

In response to your second phone conversation today with reference to your letter dated June 16, 2005 and July 14, 2005 addressed to Trent Sommerville, President of Heartland, Inc., Commission File Number 000-27045, enclose please find the requested Acknowledgement Form from the Respondent.

If you have any further questions please feel free to call me. Thank you.

Sincerely,
/s/ Jerry Gruenbaum

Show Raw Text
CORRESP
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filename1.htm

Law Offices

SEC Attorneys, LLC

Bank of America Building

980 Post Road East, 2nd Floor

Westport, Connecticut 06880

            203.401.8089 Tel

            Securities, Corporate, Franchise,

            203.286.2267 Fax

            Tax, International, Mergers and

            SECAttorneys.com

            Acquisitions and Related Matters

August 10, 2005

Filed via EDGAR

Ms. Tia Jenkins, Senior Assistant Chief Accountant

Office of Emerging Growth Companies:

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

            Re:

            Heartland, Inc.

            Acknowledgement Form

Dear Ms. Jenkins:

In response to your second phone conversation today with reference to your letter dated June 16, 2005 and July 14, 2005 addressed to Trent Sommerville, President of Heartland, Inc., Commission File Number 000-27045, enclose please find the requested Acknowledgement Form from the Respondent.

If you have any further questions please feel free to call me. Thank you.

Sincerely,

/s/ Jerry Gruenbaum

Jerry Gruenbaum. Esquire

Attachment:  Statement from the Registrant

HEARTLAND, INC.

ACKNOWLEDGEMENT

In connection with responses made by Heartland, Inc. to the Securities and Exchange Commission in its review of it filing of Form 10-KSB for the year ended December 31, 2004, I Trent Sommerville, Chief Executive Officer and Chairman of the Board of the Registrant certifies that:

1.      The Registrant is responsible for the adequacy and accuracy of the disclosure in the filing;

2.      Staff comments or changes in response to staff comments do not foreclose the Commission from taking any action with respect to the filing;

3.          The Registrant may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

By: /s/ Trent Sommerville

Trent Sommerville

Chief Executive Officer, and

Chairman of the Board

August 10, 2005

A signed original of this written statement has been provided to Heartland, Inc., and will be retained by Heartland, Inc. and furnished to the Securities and Exchange Commission or its staff upon request.