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SEC Company Response from Fortune Partners, Inc. (CIK 0001310261) — Apr 21, 2005

Fortune Partners, Inc. (CIK 0001310261)
Date: April 21, 2005 · CIK: 0001310261 · Accession: 0001127855-05-000284

AI Filing Summary & Sentiment

File numbers found in text: 333-120951

Date
April 21, 2005
Author
Officer
Form
CORRESP
Company
Fortune Partners, Inc. (CIK 0001310261)

Letter

Via EDGAR and facsimile (1-(202) 942-9516) ------------------------------------------ April 21, 2005 SECURITIES AND EXCHANGE COMMISSION ---------------------------------- 450 Fifth Street, N.W. Washington, D.C. U.S.A., 20549-0405 Attention: Mr. John Reynolds, Assistant Director Office of Emerging Growth Companies -------------------------------------------------------

Dear Mr. Reynolds:

Re: Fortune Partners, Inc. (the "Company") -------------------------------------- Registration Statement on Form SB-2- File No. 333-120951 --------------------------------------------------------

ACCELERATION REQUEST FOR REGISTRATION STATEMENT -----------------------------------------------

Fortune Partners, Inc., as the registrant of the above-captioned registration statement, hereby respectfully requests that the registration statement be permitted to become effective at 12:00 p.m. (noon), Washington, D.C. time, on Friday, April 22, 2005, or as soon thereafter as is practicable. Please advise our corporate counsel, Thomas J. Deutsch, of Devlin Jensen, Barristers & Solicitors, at (604) 684-2550, of any questions you may have respecting this request.

In connection with our request for acceleration we confirm that:

(a) we are aware of our responsibilities 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 our registration statement;

(b) 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;

(c) 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

<PAGE>

(d) 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,
FORTUNE PARTNERS, INC.
----------------------
Per:
"Donald M. Prest"
Donald M. Prest
Secretary, Treasurer, Principal Accounting Officer and Principal Financial
Officer

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

                             FORTUNE PARTNERS, INC.
                             ----------------------

                       Suite 1100, 1050 West Pender Street
                  Vancouver, British Columbia, Canada, V6E 3S7
                Telephone: (604) 714-3663 and Fax: (604) 714-3669

                     --------------------------------------

Via EDGAR and facsimile (1-(202) 942-9516)
------------------------------------------

April 21, 2005

SECURITIES AND EXCHANGE COMMISSION
----------------------------------
450 Fifth Street, N.W.
Washington, D.C.
U.S.A., 20549-0405

Attention:        Mr. John Reynolds, Assistant Director
                  Office  of Emerging  Growth Companies
-------------------------------------------------------

Dear Mr. Reynolds:

Re:                  Fortune Partners, Inc. (the "Company")
                     --------------------------------------
            Registration Statement on Form SB-2- File No. 333-120951
            --------------------------------------------------------

                 ACCELERATION REQUEST FOR REGISTRATION STATEMENT
                 -----------------------------------------------

     Fortune   Partners,   Inc.,  as  the  registrant  of  the   above-captioned
registration  statement,  hereby  respectfully  requests  that the  registration
statement  be permitted to become  effective at 12:00 p.m.  (noon),  Washington,
D.C. time, on Friday,  April 22, 2005, or as soon  thereafter as is practicable.
Please  advise our  corporate  counsel,  Thomas J.  Deutsch,  of Devlin  Jensen,
Barristers  &  Solicitors,  at (604)  684-2550,  of any  questions  you may have
respecting this request.

     In connection with our request for acceleration we confirm that:

     (a)  we are aware of our responsibilities  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  our  registration
          statement;

     (b)  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;

     (c)  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

<PAGE>

     (d)  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,

     FORTUNE PARTNERS, INC.
     ----------------------
     Per:
     "Donald M. Prest"
     Donald M. Prest
     Secretary,  Treasurer, Principal Accounting Officer and Principal Financial
     Officer

fc:  S. Thomas Kluck II, Division of Corporation Finance
     Via Fax (202) 942-9516

</TEXT>
</DOCUMENT>