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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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Urgency
Document Type
Confidence
SEC Posture
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Summary

Reasoning

File numbers found in text: 333-152439

Date
February 1, 2011
Author
Barbara C. Jacobs
Form
UPLOAD
Company
Polomar Health Services, Inc. (PMHS) (CIK 0001265521)

Letter

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

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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