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
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File numbers found in text: 333-62216
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<DOCUMENT>
<TYPE>LETTER
<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
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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>
</DOCUMENT>