SEC Comment Letter for Polomar Health Services, Inc. (PMHS) (CIK 0001265521) (PMHS) — Feb 1, 2011
Polomar Health Services, Inc. (PMHS) (CIK 0001265521)
Date: Feb. 1, 2011 · CIK: 0001265521 · Accession: 0000000000-11-006394
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File numbers found in text: 333-152439
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February 1, 2011
Dale Paisley Chief Financial Officer HealthMed Services Ltd. 1250 Oakmead Parkway Sunnyvale, CA 94085
Re: HealthMed Services Ltd.
Form 10-K for Fiscal Year Ended December 31, 2009 File No. 333-152439
Dear Mr. Paisley:
We have completed our review of your Form 10-K and related filings and have no further
comments at this time on the specific issues raised.
Sincerely,
/s/ Barbara C. Jacobs Barbara C. Jacobs A s s i s t a n t D i r e c t o r