SEC Comment Letter for VIPER NETWORKS INC (VPER) (CIK 0001133192) (VPER) — Feb 22, 2005
VIPER NETWORKS INC (VPER) (CIK 0001133192)
Date: Feb. 22, 2005 · CIK: 0001133192 · Accession: 0000000000-05-008415
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File numbers found in text: 000-32939
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 04-06
February 18, 2005
Paul E. Atkiss
Chief Financial Officer
Viper Networks, Inc.
10373 Roselle Street, Suite 170
San Diego, CA 92121
(858) 452-8737
Re: Viper Networks, Inc.
Form 8-K, Date of Report August 24, 2004, filed December 30, 2004,
amended January 14, 2005
Form 8-K, Date of Report January 20, 2005, filed January 27, 2005,
amended February 4, 2005, February 7, 2005, and February 15, 2005
File No. 000-32939
Dear Mr. Atkiss:
We have completed our review of your Item 4.01 Form 8-Ks and
do
not, at this time, have any further comments.
Sincerely,
Craig Wilson
Senior Assistant Chief
Accountant
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</TEXT>
</DOCUMENT>