SEC Company Response from Altimmune, Inc. (ALT) (CIK 0001326190) (ALT) — Jul 13, 2007

Altimmune, Inc. (ALT) (CIK 0001326190)
Date: July 13, 2007 · CIK: 0001326190 · Accession: 0001144204-07-036476

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Referenced dates: July 11, 2007

Date

July 13, 2007

Author

Healthcare

Form

CORRESP

Company

Altimmune, Inc. (ALT) (CIK 0001326190)

Letter

Unassociated Document

Healthcare Acquisition Corp

Financial Center

Walnut Street

Des Moines, Iowa 50309

July 13,

VIA EDGAR

United States Securities and Exchange Commission

Office of Emerging Growth Companies

F Street, NE - Mail Stop 3561

Washington, D.C. 20549

Attn: Mr. Duc Dang

Re:

Healthcare Acquisition Corp

Preliminary Proxy Statement Amendment No. 4

Filed on July 12, 2007

File No. 1-32587

Mr. Dang:

Pursuant to the comment letter from the Staff dated July 11, 2007, Healthcare Acquisition Corp. (the “Company”) acknowledges that:

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

staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with. respect to the filing; and

the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

In addition, we understand and acknowledgement that that the Division of Enforcement has access to all information which we have provided to the staff of the Division of Corporation Finance in its review of our filing or in response to SEC comments on our filing.

Sincerely,
Healthcare
Acquisition Corp.

Show Raw Text

CORRESP
1
filename1.htm

      Unassociated Document

    Healthcare
      Acquisition Corp

    2116
      Financial Center

    666
      Walnut Street

    Des
      Moines, Iowa 50309

    July
      13,
      2007

    VIA
      EDGAR

    United
      States Securities and Exchange Commission

    Office
      of
      Emerging Growth Companies

    100
      F
      Street, NE - Mail Stop 3561

    Washington,
      D.C. 20549

    Attn: Mr.
      Duc
      Dang

              Re:

              Healthcare
                Acquisition Corp

    Preliminary
      Proxy Statement Amendment No. 4

    Filed
      on July 12, 2007

    File
      No. 1-32587

    Mr.
      Dang:

    Pursuant
      to the comment letter from the Staff dated July 11, 2007, Healthcare Acquisition
      Corp. (the “Company”) acknowledges that:

              ·

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

              ·

              staff
                comments or changes to disclosure in response to staff comments do
                not
                foreclose the Commission from taking any action with. respect to
                the
                filing; and

              ·

              the
                Company may not assert staff comments as a defense in any proceeding
                initiated by the Commission or any person under the federal securities
                laws of the United States.

    In
      addition, we understand and acknowledgement that that the Division of
      Enforcement has access to all information which we have provided to the staff
      of
      the Division of Corporation Finance in its review of our filing or in response
      to SEC comments on our filing.

              Sincerely,

              Healthcare
                Acquisition Corp.

              By:/S/
                Matthew
                Kinley

              Matthew
                Kinley

              President

SecProbe.io