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SEC Company Response from Hair Therapists, Inc. (CIK 0001336644) — Sep 20, 2005

Hair Therapists, Inc. (CIK 0001336644)
Date: Sept. 20, 2005 · CIK: 0001336644 · Accession: 0001336644-05-000002

AI Filing Summary & Sentiment

File numbers found in text: 000-51516

Date
September 19, 2005
Author
<PAGE>
Form
CORRESP
Company
Hair Therapists, Inc. (CIK 0001336644)

Letter

HAIR THERAPISTS, INC. 3415 Ocatillo Mesa Way North Las Vegas, NV 89031 Telephone: (702) 277-7366 September 19, 2005 Ms. Goldie Walker U. S. Securities Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549

RE: Hair Therapists, Inc. Registration Statement on Form 10-SB Filed September 6, 2005 File No. 000-51516

Dear Ms. Walker:

This responds to your phone call regarding our Registration Statement on Form 10-SB filed on September 6, 2005. This correspondence keys our response to your comments.

We have added the following disclosure in the first paragraph on Page 26:

"Under interpretations adopted by the Securities and Exchange Commission relating to reverse acquisition transactions, Doreen E. Zimmerman will be an "underwriter" within the meaning of the federal securities laws in connection with any sale or transfer of her shares of our common stock following the completion of the merger. As an underwriter, Doreen E. Zimmerman would only be able to sell their shares pursuant to an effective registration statement under the Securities Act of 1933. Accordingly, Doreen E. Zimmerman has agreed to transfer her shares only pursuant to an effective registration statement. As a result of the foregoing, the Company's current shareholder will not be able to rely on the provisions of Rule 144. She will instead be required to file a registration statement under Securities Act of 1933 in order to complete any public sales of her shares."

We hope this amended Registration Statement satisfies your request. Thank you for your help with our Registration Statement.

Sincerely,
/s/ Doreen E. Zimmerman
-----------------------
Doreen E. Zimmerman
<PAGE>

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                         HAIR THERAPISTS, INC.
                        3415 Ocatillo Mesa Way
                       North Las Vegas, NV 89031
                       Telephone: (702) 277-7366

September 19, 2005

Ms. Goldie Walker
U. S. Securities Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

RE:  Hair Therapists, Inc.
     Registration Statement on Form 10-SB
     Filed September 6, 2005
     File No. 000-51516

Dear Ms. Walker:

This responds to your phone call regarding our Registration Statement on Form
10-SB filed on September 6, 2005.  This correspondence keys our response to
your comments.

We have added the following disclosure in the first paragraph on Page 26:

"Under interpretations adopted by the Securities and Exchange Commission
relating to reverse acquisition transactions, Doreen E. Zimmerman will be an
"underwriter" within the meaning  of the federal securities laws in connection
with any sale or transfer of her shares of our common stock following the
completion of the merger.  As an underwriter, Doreen E. Zimmerman would only
be able to sell their shares pursuant to an effective registration statement
under the Securities Act of 1933.  Accordingly, Doreen E. Zimmerman has agreed
to transfer her shares only pursuant to an effective registration statement.
As a result of the foregoing, the Company's current shareholder will not be
able to rely on the provisions of Rule 144.  She will instead be required to
file a registration statement under Securities Act of 1933 in order to
complete any public sales of her shares."

We hope this amended Registration Statement satisfies your request.  Thank
you for your help with our Registration Statement.

Sincerely,
/s/ Doreen E. Zimmerman
-----------------------
Doreen E. Zimmerman

<PAGE>
</TEXT>
</DOCUMENT>