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SEC Comment Letter for HEALTH DISCOVERY CORP (CIK 0001141788) — Dec 15, 2005

HEALTH DISCOVERY CORP (CIK 0001141788)
Date: Dec. 15, 2005 · CIK: 0001141788 · Accession: 0000000000-05-062542

AI Filing Summary & Sentiment

File numbers found in text: 333-62216

Date
December 15, 2005
Author
Larry Spirgel
Form
UPLOAD
Company
HEALTH DISCOVERY CORP (CIK 0001141788)

Letter

December 15, 2005 Via U.S. Mail and Fax (912)-598-8776 Mr. Stephen D. Barnhill, MD Chief Executive Officer Health Discovery Corporation 1116 South Old Temple Road Lorena, TX 76655

RE: Health Discovery Corporation Form 10-KSB/A for the fiscal year ended December 31, 2004 Filed September 27, 2005 File No. 333-62216

Dear Mr. Barnhill:

We have completed our review of your Form 10-KSB/A and do not, at this time, have any further comments.

Sincerely,
Larry Spirgel
Assistant Director
??

Show Raw Text
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<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

      							December 15, 2005

Via U.S. Mail and Fax (912)-598-8776

Mr. Stephen D. Barnhill, MD
Chief Executive Officer
Health Discovery Corporation
1116 South Old Temple Road
Lorena, TX  76655

	RE:	Health Discovery Corporation
      Form 10-KSB/A for the fiscal year ended December 31, 2004
      Filed September 27, 2005
		File No. 333-62216

Dear Mr. Barnhill:

	We have completed our review of your Form 10-KSB/A and do
not,
at this time, have any further comments.

								Sincerely,

								Larry Spirgel
								Assistant Director
??

??

??

??

Mr. Stephen D. Barnhill, MD
Health Discovery Corporation
October 12, 2005
Page 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

         DIVISION OF
CORPORATION FINANCE

</TEXT>
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