SEC Company Response from VIRAL GENETICS — Oct 5, 2005
VIRAL GENETICS INC /DE/ (CIK 0001091326)
Date: Oct. 5, 2005 · CIK: 0001091326 · Accession: 0001020488-05-000166
AI Filing Summary & Sentiment
File numbers found in text: 000-26875
Referenced dates: September 16, 2005
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CORRESP
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201 South Main Street
Suite 1800
Salt Lake City, Utah 84111
Telephone 801 532-1234
Facsimile 801 536-6111
E-mail: pbl@parsonsbehle.com
Mark E. Lehman
Direct Dial
(801) 532-1234
E-mail
MLehman@parsonsbehle.com
October 4, 2005
Securities & Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Tabatha Akins, Staff Accountant
Mail Stop 6010
Re: Viral Genetics, Inc. – File No. 000-26875
Dear Ms. Akins:
This firm represents Viral Genetics, Inc., (the “Company”). We are in receipt of your letter dated September 16, 2005, regarding the
Company’s report on Form 10-KSB for the fiscal year ended December 31, 2004. As we discussed by telephone yesterday, the Company
intends to respond to the letter from the staff of the Commission on or before Friday, October 14, 2005.
If you have any questions or concerns regarding this matter, please do not hesitate to contact the undersigned.
Sincerely,
Parsons Behle & Latimer
/s/ Mark E. Lehman
Mark E. Lehman
MEL/cm
cc: Viral Genetics, Inc.