SEC Company Response from UMeWorld Inc. (UMEW) (CIK 0001114936) (UMEW) — Jul 11, 2005

UMeWorld Inc. (UMEW) (CIK 0001114936)
Date: July 11, 2005 · CIK: 0001114936 · Accession: 0001204459-05-000417

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AI Filing Summary & Sentiment

File numbers found in text: 333-118852

Referenced dates: May 26, 2005

Date

May 19, 2005

Author

President & C.E.O.

Form

CORRESP

Company

UMeWorld Inc. (UMEW) (CIK 0001114936)

Letter

United States Securities and Exchange Commission Washington, D.C. File No. 333-118852 July 11, 2005

RE: AlphaRx Inc. Post Effective Amendment to Form SB-2 filed May 19, 2005

Dear Sirs;

The Post Effective Amendment filed May 19, 2005 was filed just prior to AlphaRx being selected for review of its 10KSB for the year ended September 30, 2004. The Commission initiated its review via a comment letter dated May 26, 2005. As a result of the review we have recently filed an amended 10KSB reflecting necessary updates.

Upon your approval of those comments we will file a revised Post Effective Amendment to our SB-2, which will supercede the existing Post Effective Amendment filed May 19, 2005. Accordingly we will seek acceleration of the effectiveness of that Post Effective Amendment to the SB-2.

We acknowledge that:

should the Commission or the staff, 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 AlphaRx Inc. from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

AlphaRx Inc. may not assert staff comments and 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.

/s/ Michael Lee /s/ Marcel Urbanc

Michael Lee Marcel Urbanc

President & C.E.O. Principal Accounting Officer & C.F.O.

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CORRESP
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filename1.htm

AlphaRx Inc. - Correspondence - Prepared By TNT Filings Inc.

AlphaRx Inc.

200-168 Konrad Crescent

Markham, Ontario, Canada

L3R 9T9

United States Securities and Exchange Commission

Washington, D.C.

20549

RE: AlphaRx Inc. Post Effective Amendment to Form SB-2 filed
May 19, 2005

File No. 333-118852

July 11, 2005

Dear Sirs;

The Post Effective Amendment filed May 19,
2005 was filed just prior to AlphaRx being selected for review of its 10KSB for
the year ended September 30, 2004. The Commission initiated its review via a
comment letter dated May 26, 2005. As a result of the review we have recently
filed an amended 10KSB reflecting necessary updates.

Upon your approval of those comments we will
file a revised Post Effective Amendment to our SB-2, which will supercede the
existing Post Effective Amendment filed May 19, 2005. Accordingly we will seek
acceleration of the effectiveness of that Post Effective Amendment to the SB-2.

We acknowledge that:

  should
  the Commission or the staff, 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 AlphaRx Inc. from its full
  responsibility for the adequacy and accuracy of the disclosure in the filing;
  and

  AlphaRx Inc.
  may not assert staff comments and 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.

    /s/ Michael Lee
    /s/ Marcel Urbanc

    Michael Lee
    Marcel Urbanc

    President & C.E.O.
    Principal Accounting
    Officer & C.F.O.

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