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SEC Comment Letter for SUPERCLICK INC (CIK 0001104891) — Aug 30, 2005

SUPERCLICK INC (CIK 0001104891)
Date: Aug. 30, 2005 · CIK: 0001104891 · Accession: 0000000000-05-044993

AI Filing Summary & Sentiment

File numbers found in text: 333-31238

Date
August 30, 2005
Author
Larry Spirgel
Form
UPLOAD
Company
SUPERCLICK INC (CIK 0001104891)

Letter

Mail Stop 3561 August 30, 2005 Via U.S. Mail and Fax (1-858-279-1799) Mr. Todd M. Pitcher Interim Chief Financial Officer Superclick, Inc. 5001 LBJ Freeway Suite 700 PMB 173 Dallas, TX 75244

RE: Superclick, Inc. Form 10-KSB for the fiscal year ended October 31, 2004 Forms 10-QSB for the Fiscal Quarters Ended January 31, 2005 and April 30, 2005 File No. 333-31238

Dear Mr. Pitcher:

We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments.

Sincerely,
Larry Spirgel
Assistant Director

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 3561

      							August 30, 2005

Via U.S. Mail and Fax (1-858-279-1799)
Mr. Todd M. Pitcher
Interim Chief Financial Officer
Superclick, Inc.
5001 LBJ Freeway
Suite 700 PMB 173
Dallas, TX  75244

	RE:	Superclick, Inc.
      Form 10-KSB for the fiscal year ended October 31, 2004
Forms 10-QSB for the Fiscal Quarters Ended January 31, 2005 and
April
30, 2005
      File No. 333-31238

Dear Mr. Pitcher:

We have completed our review of your Form 10-KSB and related
filings
and do not, at this time, have any further comments.

							Sincerely,

							Larry Spirgel
							Assistant Director

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Mr. Todd M. Pitcher
Superclick, Inc.
July 27, 2005
Page 3

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

         DIVISION OF
CORPORATION FINANCE

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