SEC Company Response from SAVOY RESOURCES CORP (CIK 0001113190) — Sep 14, 2005

SAVOY RESOURCES CORP (CIK 0001113190)
Date: Sept. 14, 2005 · CIK: 0001113190 · Accession: 0001079973-05-000645

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AI Filing Summary & Sentiment

Date

September 14, 2005

Author

Not clearly detected

Form

CORRESP

Company

SAVOY RESOURCES CORP (CIK 0001113190)

Letter

Telephone: 011-27-11-807-1446 FAX: 011-27-11-807-1449 September 14, 2005 Ms. Babette Cooper, Staff Accountant United States Securities and Exchange Commission 450 Fifth Street, Northwest Washington, D.C. 20549-0306

Re: Savoy Resources Corp. Form 8-K/A File Number 0-32103

Dear Ms. Cooper:

This letter is to confirm to you that Patricia Cudd, Esq., of Cudd & Associates, had authority from Savoy Resources Corp. ("Savoy") to sign that certain letter addressed to you dated September 1, 2005 (the "Letter"), which was filed together with that certain Current Report on Form 8-K/A dated August 4, 2005, with the Securities and Exchange Commission on September 2, 2005. Specifically, as stated in the Letter, Savoy acknowledges the following:

o the company is responsible for the adequacy and accuracy of the disclosure in the filing;

o staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

o the company 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.

If the staff requires any additional information during the course of its review of the Form 8-K/A previously filed, please don't hesitate to contact the undersigned.

Sincerely yours,
SAVOY RESOURCES CORP.

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<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                                                                  Correspondence

                              SAVOY RESOURCES CORP.
                              18826 Pagentry Place
                            Monument, Colorado 80132

Telephone:  011-27-11-807-1446                          FAX:  011-27-11-807-1449

                               September 14, 2005

Ms. Babette Cooper, Staff Accountant
United States Securities and Exchange Commission
450 Fifth Street, Northwest
Washington, D.C.  20549-0306

         Re:      Savoy Resources Corp.
                  Form 8-K/A
                  File Number 0-32103

Dear Ms. Cooper:

     This letter is to confirm to you that Patricia Cudd, Esq., of Cudd &
Associates, had authority from Savoy Resources Corp. ("Savoy") to sign that
certain letter addressed to you dated September 1, 2005 (the "Letter"), which
was filed together with that certain Current Report on Form 8-K/A dated August
4, 2005, with the Securities and Exchange Commission on September 2, 2005.
Specifically, as stated in the Letter, Savoy acknowledges the following:

o    the company is responsible for the adequacy and accuracy of the disclosure
     in the filing;

o    staff comments or changes to disclosure in response to staff comments do
     not foreclose the Commission from taking any action with respect to the
     filing; and

o    the company 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.

     If the staff requires any additional information during the course of its
review of the Form 8-K/A previously filed, please don't hesitate to contact the
undersigned.

                                             Sincerely yours,

                                             SAVOY RESOURCES CORP.

                                             By: /s/ Arthur Johnson
                                                 ------------------
                                                 Arthur Johnson, President
cc:      Patricia Cudd, Esq.
         Cudd & Associates
</TEXT>
</DOCUMENT>

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