SEC Comment Letter for SPECTRAL CAPITAL Corp (FCCN) (CIK 0001131903) (FCCN) — Feb 10, 2006
SPECTRAL CAPITAL Corp (FCCN) (CIK 0001131903)
Date: Feb. 10, 2006 · CIK: 0001131903 · Accession: 0000000000-06-007246
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February 8, 2006
Zip+4 Code: 20549
Via Fax & U.S. Mail
Ms. Jenifer Osterwalder
Chief Executive Officer and Principal Accounting Officer
FUSA Capital Corporation
1420 Fifth Avenue, 22nd floor
Seattle, WA 98101
RE: FUSA Capital Corporation (the “Company”)
Form 10-KSB for the year ended December 31, 2004
File No. 0-50274
Dear Ms. Osterwalder:
We have completed our review of your Form 10-K noted above and do not, at this time, have any
further comments.
S i n c e r e l y ,
L i n d a C v r k e l
B r a n c h C h i e f