-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, WeoXEGGp70aWJdy0LPea6yQ1S3+RlFiUDMWlMqmj0Eig/1/8RSctXc8wFKjYDahB MMhzmpGZJcagOzPdlGF9dg== 0000909012-05-000863.txt : 20060817 0000909012-05-000863.hdr.sgml : 20060817 20051108151211 ACCESSION NUMBER: 0000909012-05-000863 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20051108 FILER: COMPANY DATA: COMPANY CONFORMED NAME: THINKPATH INC CENTRAL INDEX KEY: 0001070630 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370] IRS NUMBER: 52209027 STATE OF INCORPORATION: A6 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 55 UNIVERSITY AVE STE 505 STREET 2: TORONTO, ONTARIO, CANADA CITY: M5J 2H7 BUSINESS PHONE: 4163648800 MAIL ADDRESS: STREET 1: 55 UNIVERSITY AVE STE 505 STREET 2: TORONTO, ONTARIO, CANADA CITY: MCJ 2H7 FORMER COMPANY: FORMER CONFORMED NAME: THINKPATH COM INC DATE OF NAME CHANGE: 20000414 FORMER COMPANY: FORMER CONFORMED NAME: IT STAFFING LTD DATE OF NAME CHANGE: 19980917 CORRESP 1 filename1.txt logo [OBJECT OMITTED] November 8, 2005 VIA EDGAR Stephen Krikorian Account Branch Chief United States Securities and Exchange Commission Division of Corporate Finance Washington, D.C. 20549 Re: ThinkPath Inc. Form 10-KSB: For the fiscal Year Ended December 31, 2004 Filed April 15, 2005-06-14 Form 10-QSB: For the Quarterly Period Ended March 31, 2005 Filed May 23, 2005 Form 10-QSB: For the Quarterly Period Ended June 30, 2005 Filed August 22, 2005 Your File No. 0011-14813 Dear Mr. Krikorian: We are in receipt of your comment letter dated September 28, 2005 regarding the above referenced filings. We are currently in the process of reviewing our financial statements and responding to your letter. We intend to file such response on or before November 23, 2005. Please contact our attorney, Stephen M. Fleming at Sichenzia Ross Friedman Ference LLP if you have any questions or comments. Mr. Fleming's direct dial is 212-398-1494. Sincerely, /s/KELLY HANKINSON - ------------------ Kelly L. Hankinson Chief Financial Officer Tel: 905-460-3042 Fax: 905-460-3050 cc: Stephen M. Fleming, Esq. Sichenzia Ross Friedman Ference LLP -----END PRIVACY-ENHANCED MESSAGE-----