SEC Company Response from TREND TECHNOLOGY CORP (CIK 0001137239) — Feb 11, 2005

TREND TECHNOLOGY CORP (CIK 0001137239)
Date: Feb. 11, 2005 · CIK: 0001137239 · Accession: 0001137171-05-000174

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AI Filing Summary & Sentiment

File numbers found in text: 000-50978

Referenced dates: November 5, 2004

Date

January 17, 2005

Author

Not clearly detected

Form

CORRESP

Company

TREND TECHNOLOGY CORP (CIK 0001137239)

Letter

450 Fifth Street, N.W. Washington, D.C. 20549 Attention: Ms. H. Yuna Peng, Office of Emerging Growth Companies

Dear Ms. Peng:

Re: Trend Technology Corporation (the "Company")

- Registration Statement on Form 10-SB

- File No. 000-50978

- Filed on October 7, 2004

Further to your initial letter dated November 5, 2004, the undersigned, on behalf of the Company, hereby acknowledges that the Company is responsible for the adequacy and accuracy of the disclosure in all of its filings with the Securities and Exchange Commission and acknowledges that staff comments or changes to disclosure in response to staff comments in our filings reviewed by the staff of the SEC do not foreclose the Securities and Exchange Commission from taking action with respect to the filing.

Yours truly,

Trend Technology Corporation

Per:

/s/Gerald J. Shields

Gerald J. Shields,

C.E.O., President and Director

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CORRESP
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filename1.htm

Filed by Filing Services Canada Inc.  403-717-3898

TREND TECHNOLOGY CORPORATION

Suite 1020

510 Burrard Street

Vancouver, B.C.

V6C 3A8

January 17, 2005

U.S. Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C.  20549

Attention:  Ms. H. Yuna Peng,

                   Office of Emerging Growth Companies

Dear Ms. Peng:

Re:  Trend Technology Corporation (the "Company")

        - Registration Statement on Form 10-SB

        - File No. 000-50978

        - Filed on October 7, 2004

Further to your initial letter dated November 5, 2004, the undersigned, on behalf of the Company, hereby acknowledges that the Company is responsible for the adequacy and accuracy of the disclosure in all of its filings with the Securities and Exchange Commission and acknowledges that staff comments or changes to disclosure in response to staff comments in our filings reviewed by the staff of the SEC do not foreclose the Securities and Exchange Commission from taking action with respect to the filing.

Yours truly,

Trend Technology Corporation

Per:

/s/Gerald J. Shields

Gerald J. Shields,

C.E.O., President and Director

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