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SEC Company Response from FBC Holding, Inc. (FBCD) (CIK 0001370816) (FBCD) — Dec 8, 2006

FBC Holding, Inc. (FBCD) (CIK 0001370816)
Date: Dec. 8, 2006 · CIK: 0001370816 · Accession: 0001370816-06-000002

AI Filing Summary & Sentiment

Date
December 8, 2006
Author
Not clearly detected
Form
CORRESP
Company
FBC Holding, Inc. (FBCD) (CIK 0001370816)

Letter

Phone:(425) 462-4216 Fax: (425) 462-4217 December 8, 2006 U.S. Securities & Exchange Commission Division of Corporate Finance 100 F Street NE Washington, D.C. 20549 Mail Stop: 3561 Attention: Blaise Rhodes, Financial Analyst

Re: Iron Link Ltd. - Registration Statement on Form SB-2 ----------------------------------------------------- Request for Acceleration ------------------------

Dear Sirs:

In accordance with Regulation C, Rule 461, we hereby request acceleration of the effective date of our registration statement on Form SB-2, as amended, such that it be deemed effective on Tuesday December 12, 2006 at 2:30pm (Eastern time), or as soon as practicable thereafter.

We are aware of our obligations under the Act in this regard and acknowledge that:

1. should the Commission or the staff, acting pursuant to delegated authority, declare our filing effective, this does not foreclose the Commission from taking any action with respect to the filing;

2. the action of the Commission or the staff, acting pursuant to delegated authority, in declaring our filing effective, does not relieve us from our full responsibility for the adequacy or accuracy of the disclosure in our filing; and

3. we may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the commission or any person under the federal securities laws of the United States.

Yours truly,

/s/ Alexandre Routkovski ------------------------ Iron Link Ltd. Alexandre Routkovski, President

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

Iron Link Ltd.
800 Bellevue Way NE, Suite 400
Bellevue, WA
98004

Phone:(425) 462-4216
Fax:  (425) 462-4217

December 8, 2006

U.S. Securities & Exchange Commission
Division of Corporate Finance
100 F Street NE
Washington, D.C. 20549
Mail Stop: 3561

Attention:   Blaise Rhodes, Financial Analyst

Dear Sirs:

Re:      Iron Link Ltd.  - Registration Statement on Form SB-2
         -----------------------------------------------------
         Request for Acceleration
         ------------------------

In accordance with Regulation C, Rule 461, we hereby request acceleration of the
effective date of our registration statement on Form SB-2, as amended, such that
it be deemed effective on Tuesday December 12, 2006 at 2:30pm (Eastern time), or
as soon as practicable thereafter.

We are aware of our  obligations  under the Act in this  regard and  acknowledge
that:

1.       should the Commission or the staff,  acting  pursuant to delegated
         authority,  declare our filing  effective,  this does not
         foreclose the Commission from taking any action with respect to the
         filing;

2.       the action of the Commission or the staff, acting pursuant to delegated
         authority, in declaring our filing effective, does not relieve us from
         our full responsibility for the adequacy or accuracy of the disclosure
         in our filing; and

3.       we may not assert  staff comments  and the declaration of effectiveness
         as a defense in any proceeding initiated by the commission or any
         person under the federal securities laws of the United States.

Yours truly,

         /s/ Alexandre Routkovski
         ------------------------
         Iron Link Ltd.
         Alexandre Routkovski, President

</TEXT>
</DOCUMENT>