SEC Company Response from VERTICAL HEALTH SOLUTIONS INC (CIK 0001163332) — Oct 19, 2004
VERTICAL HEALTH SOLUTIONS INC (CIK 0001163332)
Date: Oct. 19, 2004 · CIK: 0001163332 · Accession: 0001193125-04-173718
AI Filing Summary & Sentiment
File numbers found in text: 333-119495
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CORRESP 1 filename1.htm Acceleration Request VERTICAL HEALTH SOLUTIONS, INC. 855 Dunbar Avenue Oldsmar, Florida 34677 October 19, 2004 VIA FACSIMILE AND EDGAR United States Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Attention: Albert Lee, Esq. Re: Vertical Health Solutions, Inc. Registration Statement on Form SB-2 File No. 333-119495 Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Vertical Health Solutions, Inc. (the “Company”) respectfully requests that the effective date of the Registration Statement referred to above be accelerated so that it will become effective at 4:30 pm, Eastern Time, on Thursday, October 21, 2004, or as soon thereafter as possible. We hereby acknowledge the following: • that 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; • 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 and accuracy of the disclosure in the filing; and • the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States VERTICAL HEALTH SOLUTIONS, INC. By: /s/ STEPHEN WATTERS Name: Stephen Watters Title: Chief Executive Officer