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SEC Comment Letter for Rivulet Entertainment, Inc. (RIVF) (CIK 0001342936) (RIVF) — Nov 28, 2011

Rivulet Entertainment, Inc. (RIVF) (CIK 0001342936)
Date: Nov. 28, 2011 · CIK: 0001342936 · Accession: 0000000000-11-068444

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 000-52390

Date
November 28, 2011
Author
/ s / E t h a n H o r o w i t z f o r
Form
UPLOAD
Company
Rivulet Entertainment, Inc. (RIVF) (CIK 0001342936)

Letter

November 28, 2011 Via Facsimile Mr. Walter Geldenhuys President and Chief Executive Officer Advanced Voice Recognition Systems, Inc. 7659 E. Wood Drive Scottsdale, AZ 85260 Re: Advanced Voice Recognition Systems, Inc. Item 4.01 Form 8-K Filed August 31, 2011 File No . 000-52390

Dear Mr. Geldenhuys: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/ s / E t h a n H o r o w i t z f o r

Show Raw Text
November 28, 2011
 Via Facsimile

Mr. Walter Geldenhuys President and Chief Executive Officer Advanced Voice Recognition Systems, Inc. 7659 E. Wood Drive Scottsdale, AZ 85260
Re:  Advanced Voice Recognition Systems, Inc.
Item 4.01 Form 8-K Filed August 31, 2011
File No . 000-52390

Dear Mr. Geldenhuys:
 We have completed our review of your f iling.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

       / s /  E t h a n  H o r o w i t z  f o r

Brad Skinner Senior Assistant Chief Accountant