SEC Company Response from SPECTRAL CAPITAL Corp (FCCN) (CIK 0001131903) (FCCN) — Sep 4, 2008

SPECTRAL CAPITAL Corp (FCCN) (CIK 0001131903)
Date: Sept. 4, 2008 · CIK: 0001131903 · Accession: 0001096906-08-001715

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Date

Sept. 4, 2008

Author

Chief Accountant

Form

CORRESP

Company

SPECTRAL CAPITAL Corp (FCCN) (CIK 0001131903)

Letter

fusacorr090508.htm

FUSA Capital Corporation

September 4, 2008

Mark Shannon

Staff Accountant

Christine Davis

Assistant Chief Accountant

Securities and Exchange Commission

100 F Street NE

Washington, DC 20549

VIA EDGAR

RE: FUSA Capital Corporation

Form 10-KSB for Fiscal Year Ended December 31, 2007

Ladies and Gentlemen:

I write as President and CEO of FUSA Capital Corporation, a Nevada corporation (the “Company”) in response to a letter received from the Commission dated July 21, 2008.

We have revised our public disclosure in response to your letter. We conducted a review of our internal controls and have amended our 10KSB for the period accordingly. We also revised our conclusions regarding internal controls consistent with your comments and revised our signature exhibits.

Furthermore, the Company acknowledges the following:

The Company is responsible for the adequacy and accuracy of the disclosure in our 10KSB and 10KSB/A filings. 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. 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.

We remain available to answer any additional questions you may have regarding these filings or our public disclosure.

Very
truly yours,
/s/
Jenifer Osterwalder

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CORRESP
1
filename1.htm

    fusacorr090508.htm

      FUSA
Capital Corporation

    September
4, 2008

    Mark
Shannon

    Staff
Accountant

    Christine
Davis

    Assistant
Chief Accountant

    Securities
and Exchange Commission

    100 F
Street NE

    Washington,
DC 20549

    VIA
EDGAR

    RE:
   FUSA Capital
Corporation

             Form
10-KSB for Fiscal Year Ended December 31, 2007

    Ladies
and Gentlemen:

    I write
as President and CEO of FUSA Capital Corporation, a Nevada corporation (the
“Company”) in response to a letter received from the Commission dated July 21,
2008.

    We have
revised our public disclosure in response to your letter.  We
conducted a review of our internal controls and have amended our 10KSB for the
period accordingly.  We also revised our conclusions regarding
internal controls consistent with your comments and revised our signature
exhibits.

    Furthermore,
the Company acknowledges the following:

    The
Company is responsible for the adequacy and accuracy of the disclosure in our
10KSB and 10KSB/A filings.   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.  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.

    We remain
available to answer any additional questions you may have regarding these
filings or our public disclosure.

    Very
truly yours,

    /s/
Jenifer Osterwalder

    Jenifer
Osterwalder

    President
& CEO

    Tel
(604)351-1694

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