SEC Company Response from Heyu Biological Technology Corp (HCIL) (CIK 0001086303) (HCIL) — Oct 21, 2005

Heyu Biological Technology Corp (HCIL) (CIK 0001086303)
Date: Oct. 21, 2005 · CIK: 0001086303 · Accession: 0001023175-05-000215

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AI Filing Summary & Sentiment

File numbers found in text: 333-127995

Date

October 21, 2005

Author

/s/ Kenneth W. Bell

Form

CORRESP

Company

Heyu Biological Technology Corp (HCIL) (CIK 0001086303)

Letter

October 21, 2005 United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E., Room 4561 Washington, D.C. 20549 Attention: Mark P. Shuman, Branch Chief - Legal Daniel Lee, Staff Attorney

Re: Pacific WebWorks, Inc. Registration Statement on Form SB-2 filed August 31, 2005, as amended File No. 333-127995

Dear Mr. Shuman,

Pacific WebWorks, Inc. (the "Company") requests acceleration of the effective date of the above identified registration statement and requests that the registration statement be given an effective date of Wednesday, October 26, 2005, at 4:00 p.m. Eastern Time, or as soon thereafter as reasonably practicable.

The Company is aware of its responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the securities specified in the above identified registration statement.

The Company acknowledges that

. should the Securities and Exchange Commission (the "Commission") acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

. the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

. the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Voice: 801-578-9020 180 South 300 West, Suite 400 Salt Lake City, Utah 84101 www.pacficwebworks.com fax: 801-578-9019

<PAGE>

Mark P. Shuman October 21, 2005 Page 2

Please call the Company's counsel, Cindy Shy, at (435) 674-1282, if you have any problems or concerns with this request for acceleration. When effectiveness of the registration statement is granted, please inform her of the granted effective date and time. Thank you for your attention to this matter.

Sincerely,
/s/ Kenneth W. Bell

Show Raw Text

<DOCUMENT>
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<TEXT>
[WebWorks - Set Your Sales logo]

                         October 21, 2005

United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Room 4561
Washington, D.C. 20549

Attention:  Mark P. Shuman, Branch Chief - Legal
            Daniel Lee, Staff Attorney

Re:         Pacific WebWorks, Inc.
            Registration Statement on Form SB-2 filed August 31, 2005, as
            amended
            File No. 333-127995

Dear Mr. Shuman,

Pacific WebWorks, Inc. (the "Company") requests acceleration of the effective
date of the above identified registration statement and requests that the
registration statement be given an effective date of Wednesday, October 26,
2005, at 4:00 p.m. Eastern Time, or as soon thereafter as reasonably
practicable.

The Company is aware of its responsibilities under the Securities Act of 1933
and the Securities Exchange Act of 1934 as they relate to the proposed public
offering of the securities specified in the above identified registration
statement.

The Company acknowledges that

.     should the Securities and Exchange Commission (the "Commission") acting
      pursuant to delegated authority, declare the filing effective, it does
      not foreclose the Commission from taking any action with respect to the
      filing;

.     the action of the Commission or the staff, acting pursuant to delegated
      authority, in declaring the filing effective, does not relieve the
      Company from its full responsibility for the adequacy and accuracy of
      the disclosure in the filing; and

.     the Company may not assert the declaration of effectiveness as a defense
      in any proceeding initiated by the Commission or any person under the
      federal securities laws of the United States.

                                                           Voice: 801-578-9020
                                                 180 South 300 West, Suite 400
                                                    Salt Lake City, Utah 84101
                                                        www.pacficwebworks.com
                                                             fax: 801-578-9019

<PAGE>

Mark P. Shuman
October 21, 2005
Page 2

Please call the Company's counsel, Cindy Shy, at (435) 674-1282, if you have
any problems or concerns with this request for acceleration.  When
effectiveness of the registration statement is granted, please inform her of
the granted effective date and time.  Thank you for your attention to this
matter.

                                             Sincerely,

                                             /s/ Kenneth W. Bell

                                             Kenneth W. Bell
                                             Chief Executive Officer
</TEXT>
</DOCUMENT>

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