SEC Company Response from SAFER RESIDENCE CORP (CIK 0001307873) — May 10, 2005
SAFER RESIDENCE CORP (CIK 0001307873)
Date: May 10, 2005 · CIK: 0001307873 · Accession: 0001044764-05-000101
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File numbers found in text: 333-120926
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CORRESP 1 filename1.htm MAIL STOP 0511 LAWLER & ASSOCIATES a professional law corporation 1530 9th Avenue, S.E. Calgary, Alberta T2G 0T7 Telephone: 403-693-8014 Facsimile: 403-272-3620 W. SCOTT LAWLER, ESQ. Tuesday, May 10, 2005 United States Securities and Exchange Commission 450 Fifth Street, N.W., Washington, D.C. 20549 Attention: Mr. Edward M. Kelly, Senior Counsel Re: Safer Residence Corporation Form SB-2 Amendment No. 7 filed on May 5, 2005; File Number: 333-120926 Dear Mr. Kelly: This letter shall serve as the formal request of Safer Residence Corporation that the effective date of the registration statement identified above (the “Registration Statement”) be accelerated to be effective as of 1:30 p.m., Eastern Time, Thursday, May 12, 2005, or as soon thereafter as is practicable. Safer Residence Corporation hereby acknowledges that: - Should the SEC or the staff acting by delegated authority declare the Registration Statement effective, it does not foreclose the SEC from taking any action on the filing. - The action of the SEC or the staff acting by delegated authority in declaring the registration statement effective does not relieve Safer Residence from its full responsibility for the adequacy and accuracy of the registration statement’s disclosures. - Safer Residence may not assert the SEC’s comments and the declaration of the registration statement’s effectiveness as a defense in any proceedings initiated by the SEC or any person under the United States’ federal securities laws. Safer Residence advises that it is aware of its obligations under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the securities specified in the registration statement. This request is made on the basis that all requests and comments made by your office pertaining to the Registration Statement have been fully responded to and the appropriate revisions to the Registration Statement have been made and filed. Sincerely, /s/ W. SCOTT LAWLER W. Scott Lawler, Esq.