SEC Comment Letter for SPECTRAL CAPITAL Corp (FCCN) (CIK 0001131903) (FCCN) — May 26, 2025

SPECTRAL CAPITAL Corp (FCCN) (CIK 0001131903)
Date: May 26, 2025 · CIK: 0001131903 · Accession: 0000000000-25-005548

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File numbers found in text: 000-50274

Date

May 24, 2025

Author

Finance

Form

UPLOAD

Company

SPECTRAL CAPITAL Corp (FCCN) (CIK 0001131903)

Letter

Re: Spectral Capital Corporation Form 8-K filed May 7, 2025 File No. 000-50274 Dear Jenifer Osterwalder:

May 24, 2025

Jenifer Osterwalder Chief Executive Officer & President Spectral Capital Corporation 701 Fifth Avenue Suite 4200 Seattle, WA 98104

We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Sincerely,
Division of Corporation
Finance
Office of Technology

Show Raw Text

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 May 24, 2025

Jenifer Osterwalder
Chief Executive Officer & President
Spectral Capital Corporation
701 Fifth Avenue
Suite 4200
Seattle, WA 98104

 Re: Spectral Capital Corporation
 Form 8-K filed May 7, 2025
 File No. 000-50274
Dear Jenifer Osterwalder:

 We have completed our review of your filing. We remind you that the
company and
its management are responsible for the accuracy and adequacy of their
disclosures,
notwithstanding any review, comments, action or absence of action by the staff.

 Sincerely,

 Division of Corporation
Finance
 Office of Technology
</TEXT>
</DOCUMENT>

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