SEC Company Response from SPECTRAL CAPITAL Corp (FCCN) (CIK 0001131903) (FCCN) — Sep 24, 2008

SPECTRAL CAPITAL Corp (FCCN) (CIK 0001131903)
Date: Sept. 24, 2008 · CIK: 0001131903 · Accession: 0001096906-08-001778

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AI Filing Summary & Sentiment

Date

Sept. 24, 2008

Author

Chief Accountant

Form

CORRESP

Company

SPECTRAL CAPITAL Corp (FCCN) (CIK 0001131903)

Letter

fusacorr092208.htm

FUSA Capital Corporation

September 22, 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

Form 10Q for periods ending March 31, 2008 and June 30, 2008

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 September 11, 2008.

We have revised our public disclosure in response to your letter. Specifically, we have revised the exhibit 31.1 to include the required language for both the 10Q for the period ending March 31, 2008 and for the period ending June 30, 2008.

Furthermore, the Company acknowledges the following:

The Company is responsible for the adequacy and accuracy of the disclosure in our 10Q and 10Q/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

Show Raw Text

CORRESP
1
filename1.htm

    fusacorr092208.htm

        FUSA
Capital Corporation

      September
22, 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

      Form 10Q for periods ending March 31,
2008 and June 30, 2008

      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 September
11, 2008.

      We have
revised our public disclosure in response to your
letter.  Specifically, we have revised the exhibit 31.1 to include the
required language for both the 10Q for the period ending March 31, 2008 and for
the period ending June 30, 2008.

      Furthermore,
the Company acknowledges the following:

      The
Company is responsible for the adequacy and accuracy of the disclosure in our
10Q and 10Q/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

SecProbe.io