SEC Company Response from Cellectar Biosciences, Inc. (CLRB) (CIK 0001279704) (CLRB) — Feb 28, 2005

Cellectar Biosciences, Inc. (CLRB) (CIK 0001279704)
Date: Feb. 28, 2005 · CIK: 0001279704 · Accession: 0001255294-05-000081

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File numbers found in text: 333-119366

Date

February 28, 2005

Author

Edward F. Panos

Form

CORRESP

Company

Cellectar Biosciences, Inc. (CLRB) (CIK 0001279704)

Letter

Division of Corporate Finance Via fax: 202-942-9635 Re: Common Horizons, Inc. Registration Statement on Form SB-2 File No. 333-119366

Dear Ms. McManus:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Common Horizons, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form SB-2 to 3:00 p.m. eastern standard time on March 1, 2005, or as soon thereafter as is practicable.

The Company acknowledges the following:

Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in 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.

Thank you for your assistance. Please call with any questions.

Common Horizons, Inc.

By:

/s/ Edward F. Panos

Edward F. Panos

President, Chief Executive Officer, Chief Financial Officer & Director

620 Tam O’Shanter

Las Vegas, Nevada 89109

Tele: (702) 413-1205

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CORRESP
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filename1.htm

Common Horizons Acceleration Ltr

COMMON HORIZONS, INC.

February 28, 2005

THE UNITED STATES SECURITIES

AND EXCHANGE COMMISSION

Attn: Ms. Amanda McManus

Division of Corporate Finance

450 Fifth Street, N.W.

Washington, D.C. 20549-0405

Mail Stop 0409

Via fax: 202-942-9635

Re:     Common Horizons,
Inc.

Registration Statement on Form SB-2

File No. 333-119366

Dear Ms. McManus:

Pursuant to Rule 461 under the Securities Act of 1933, as amended,
Common Horizons, Inc. (the “Company”) hereby requests acceleration of the
effective date of its Registration Statement on Form SB-2 to 3:00 p.m. eastern
standard time on March 1, 2005, or as soon thereafter as is practicable.

The Company acknowledges the following:

    ·

      Should the Commission or the staff, acting pursuant to
      delegated authority, declare the filing effective, it does not foreclose
      the Commission from taking any action with respect to the
  filing;

    ·

      The action of the Commission or the staff, acting pursuant
      to delegated authority, in declaring the filing effective, does not
      relieve the company from its full responsibility for the adequacy and
      accuracy of the disclosure in 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.

Thank you for your assistance. Please call with any
questions.

Common Horizons, Inc.

By:

/s/ Edward F.
Panos

Edward F. Panos

President, Chief Executive Officer, Chief Financial Officer &
Director

620 Tam O’Shanter

Las Vegas, Nevada 89109

Tele: (702) 413-1205

1

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