SEC Comment Letter for CREATIVE MEDICAL TECHNOLOGY HOLDINGS, INC. (CELZ) (CIK 0001187953) (CELZ) — Aug 21, 2012
CREATIVE MEDICAL TECHNOLOGY HOLDINGS, INC. (CELZ) (CIK 0001187953)
Date: Aug. 21, 2012 · CIK: 0001187953 · Accession: 0000000000-12-045393
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August 21, 2012 Via E -mail Mr. Steven L. White President Jolley Marketing, Inc. 664 South Alvey Dr. Mapleton, UT 84664 RE: Jolley Marketing, Inc. Item 4.01 Form 8 -K Filed August 13, 2012 File No. 0 -53500 Dear Mr. White : We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and a ll applicable rules require. Sincerely, /s/ Jeffrey Gordon Jeffrey Gordon Staff Accountant