SecProbe.io

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                         Vyteris Holdings (Nevada), Inc.
                               13-01 Pollitt Drive
                               Fair Lawn, NJ 07410

May 11, 2005

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

RE:     VYTERIS HOLDINGS (NEVADA), INC. REGISTRATION STATEMENT ON FORM SB-2
        (REGISTRATION NO. 333-120411)

Dear Sir or Madam:

        Vyteris Holdings (Nevada), Inc. (formerly Treasure Mountain Holdings,
Inc.) respectfully requests that the effective date of its Registration
Statement on Form SB-2 (Registration No. 333-120411) be accelerated to 4:00 p.m.
on Thursday, May 12, 2005 or as soon thereafter as is possible.

We acknowledge that:

        o       should the Commission or the staff, acting pursuant to delegated
                authority, declare the filing effective, it does not foreclose
                the Commission from taking any action with respect to the
                filing;

        o       the action of the Commission or the staff, acting pursuant to
                delegated authority, in declaring the filing effective, does not
                relieve the company from its full responsibility for the
                adequacy of the disclosure in the filing; and

        o       the Company may not assert staff comments and the declaration of
                effectiveness as a defense in any proceeding initiated by the
                Commission or any person under the federal securities laws of
                the United States.

                                  Very truly yours,

                                  VYTERIS HOLDINGS (NEVADA), INC.

                                  /s/ Michael G. McGuinness
                                  ----------------------------------
                                  Michael G. McGuinness, Chief Financial Officer

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