SEC Comment Letter for SPECTRAL CAPITAL Corp (FCCN) (CIK 0001131903) (FCCN) — Sep 22, 2009

SPECTRAL CAPITAL Corp (FCCN) (CIK 0001131903)
Date: Sept. 22, 2009 · CIK: 0001131903 · Accession: 0000000000-09-053159

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AI Filing Summary & Sentiment

File numbers found in text: 000-50274

Date

September 17, 2009

Author

Craig Wilson Senior Assistant Chief Accountant

Form

UPLOAD

Company

SPECTRAL CAPITAL Corp (FCCN) (CIK 0001131903)

Letter

Mail Stop 4561 September 17, 2009 Jenifer Osterwalder Chief Executive Officer Fusa Capital Corp. 701 Fifth Avenue, Suite 4200 Seattle, WA 98104 Re: Fusa Capital Corp. Form 8-K Filed August 7, 2009 File no. 000-50274

Dear Ms. Osterwalder:

We have completed our review of your Form 8-K and have no further comments at this time on the specific issues raised.

Sincerely,
Craig Wilson Senior Assistant Chief Accountant

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Mail Stop 4561        September 17, 2009  Jenifer Osterwalder Chief Executive Officer Fusa Capital Corp. 701 Fifth Avenue, Suite 4200 Seattle, WA 98104
Re: Fusa Capital Corp.
 Form 8-K Filed August 7, 2009  File no. 000-50274

Dear Ms. Osterwalder:

We have completed our review of your Form 8-K and have no further comments
at this time on the specific issues raised.

Sincerely,

Craig Wilson Senior Assistant Chief Accountant

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