United
States Securities and Exchange Commission
Washington
D.C 20549
RE:
Nanobac Pharmaceuticals Statement on October 10, 2007 8-K filing and November
20, 2007 8-K/A Amended filing.
On
November 16, 2007, the company received correspondence from the SEC requesting
clarification on the company’s October 10, 2007 8-K, resignation of auditors.
Subsequently, on November 27, 2007, the company received correspondence from
the
SEC, for the 8-K/A dated 20 November 2007. Based on these correspondences
and
SEC recommendations; the company is amending the original 8-K dated 10 October
2007, and amending the subsequent 8-K/A dated 20 November 2007. The amendment
is
the previous auditors revised disclosure through this current filing.
The
following representations are made, signed by a duly authorized
officer:
| · |
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.
|
/s/
John D Stanton
John
D
Stanton
Chief
Financial Officer
