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SEC Company Response from MICROMED CARDIOVASCULAR INC (CIK 0001269515) — Apr 5, 2005

MICROMED CARDIOVASCULAR INC (CIK 0001269515)
Date: April 5, 2005 · CIK: 0001269515 · Accession: 0000939798-05-000016

AI Filing Summary & Sentiment

File numbers found in text: 333-111966

Date
March 21, 2005
Author
/s/ Gary R. Henrie
Form
CORRESP
Company
MICROMED CARDIOVASCULAR INC (CIK 0001269515)

Letter

Gary R. Henrie Attorney at Law 1688 E. 1460 N. Telephone: 702-616-3093 Logan, UT 84341 Facsimile: 435-753-1775 E-mail: grhlaw@comcast.net THE UNITED STATES SECURITIES AND EXCHANGE COMMISSION Mr. Robert Burnett Staff Accountant 450 Fifth Street, N.W., Mail Stop 0304 Washington, D.C. 20549-0304

RE: SALMON EXPRESS, INC. (THE "COMPANY") FORM 8-K FILED SEPTEMBER 22, 2004 ("ORIGINAL FILING") FORM 8-K/A FILED MARCH 21, 2005 ("AMENDED FILING") FILE NO. 333-111966

Dear Mr. Burnett:

On March 21, 2005, the Company filed its amended filing. The amended filing included changes to the original filing in response to the comments of the Securities and Exchange Commission Staff in their comment letter to the Company dated October 29, 2004. In addition to the amended filing, the Company hereby acknowledges that:

- the Company is responsible for the adequacy and accuracy of the disclosures in the filing;

- staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking an action with respect to 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.

Very truly yours,
/s/ Gary R. Henrie

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
1

                                 Gary R. Henrie
                                 Attorney at Law
1688 E. 1460 N.                                          Telephone: 702-616-3093
Logan, UT 84341                                          Facsimile: 435-753-1775
                                                      E-mail: grhlaw@comcast.net

THE  UNITED  STATES  SECURITIES
AND  EXCHANGE  COMMISSION
Mr.  Robert  Burnett
Staff  Accountant
450  Fifth  Street,  N.W.,  Mail  Stop  0304
Washington,  D.C.  20549-0304

     RE:     SALMON  EXPRESS,  INC.  (THE  "COMPANY")
     FORM  8-K  FILED  SEPTEMBER  22,  2004  ("ORIGINAL  FILING")
     FORM  8-K/A  FILED  MARCH  21,  2005  ("AMENDED  FILING")
     FILE  NO.  333-111966

Dear  Mr.  Burnett:

On  March  21,  2005,  the Company filed its amended filing.  The amended filing
included  changes  to  the  original  filing  in response to the comments of the
Securities  and Exchange Commission Staff in their comment letter to the Company
dated  October  29, 2004.  In addition to the amended filing, the Company hereby
acknowledges  that:

-     the  Company  is  responsible  for  the  adequacy  and  accuracy  of  the
disclosures  in  the  filing;

-     staff  comments  or changes to disclosure in response to staff comments do
not  foreclose  the Commission from taking an action with respect to 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.

Very  truly  yours,

/s/ Gary R. Henrie

Gary  R.  Henrie
Securities  Counsel  to  the  Company

</TEXT>
</DOCUMENT>