SEC Company Response from COMMERCE DEVELOPMENT CORP LTD (CIK 0001208790) — Dec 21, 2005
COMMERCE DEVELOPMENT CORP LTD (CIK 0001208790)
Date: Dec. 21, 2005 · CIK: 0001208790 · Accession: 0001056520-05-000227
AI Filing Summary & Sentiment
File numbers found in text: 333-104647
Referenced dates: November 30, 2005
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CORRESP 1 filename1.htm PARSONS LAW FIRM PARSONS LAW FIRM ATTORNEYS AT LAW SUITE 2070 SKYLINE TOWER 10900 NE 4th STREET BELLEVUE, WASHINGTON 98004 (425) 451-8036 FAX (425) 451-8568 www.parsonslaw.biz James B. Parsons* *Also admitted in Oregon and jparsons@parsonslaw.biz the Northern Mariana Islands VIA EDGAR CORRESPONDENCE AND REGULAR MAIL December 20, 2005 Ms. Cicely Luckey, Branch Chief Ms. Yolanda Crittendon, Staff Accountant Division of Corporate Finance United States Securities and Exchange Commission Washington, D.C. 20549 Mail Stop 4561 Re: Commerce Development Corporation Ltd. Form 10-KSB for the year ending December 31, 2004 Form 10-QSB for the quarters ending March 31, 2005, June 30, 2005 and September 30, 2005 File #333-104647 Dear Ms. Luckey and Ms. Crittendon: We represent Commerce Development Corporation Limited (the "Company") regarding certain securities matters. The Company has received your letter dated November 30, 2005, with comments regarding certain periodic reports filed on behalf of the Company. On behalf of the Company, we would like to request an extension to answer the comments set forth in the November 30, 2005 letter. We would request an extension to answer until December 28, 2005. On behalf of the Company, we would appreciate your consideration in reviewing this request. Very truly yours. PARSONS LAW FIRM /s. James B. Parsons JAMES PARSONS JBP:kpc cc: Andrew Mercer