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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

AI Filing Summary & Sentiment

File numbers found in text: 000-32939

Date
February 18, 2005
Author
Craig Wilson
Form
UPLOAD
Company
VIPER NETWORKS INC (VPER) (CIK 0001133192)

Letter

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

Show Raw Text
<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>