-----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, KIZPmJHJlSQ6tirwKhlJcaw6/c8XHSQJvw4d1mpccxrO56a72KpbWuTCmrOKUwPb 6v3+d2KDctxdsx96egiVUQ== 0001019687-06-000630.txt : 20061108 0001019687-06-000630.hdr.sgml : 20061108 20060323191254 ACCESSION NUMBER: 0001019687-06-000630 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060323 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PPOL INC CENTRAL INDEX KEY: 0001202507 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE & TELEGRAPH APPARATUS [3661] IRS NUMBER: 954436774 STATE OF INCORPORATION: CA FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11661 SAN VICENTE BOULEVARD, #901 CITY: LOS ANGELES STATE: CA ZIP: 90049 BUSINESS PHONE: 310-979-8513 MAIL ADDRESS: STREET 1: 11661 SAN VICENTE BOULEVARD, #901 CITY: LOS ANGELES STATE: CA ZIP: 90049 CORRESP 1 filename1.htm Response Letter


March 23, 2006


U.S. Securities and Exchange Commission
Washington, D.C. 20549
Attn: Inessa Berenbaum

Re:
PPOL, Inc.
Form 10-K for Fiscal Year Ended March 31, 2005
Filed September 1, 2005

Form 10-Q for Quarter Ended September 30, 2005
Filed November 14, 2005

File No. 0-50065

Ladies and Gentlemen:

Pursuant to your letter, dated February 8, 2006, regarding the captioned filings, I acknowledge the following:

·
PPOL, Inc. is responsible for the adequacy and accuracy of the disclosure in the filing;

·
Staff comments or changes to disclosure in response to staff comments in the filings reviewed by the staff do not foreclose the Commission from taking any action with respect to the filings; and

·
PPOL, Inc. may not assert staff comments as a defense in any proceedings initiated by the Commission or any person under the federal securities laws of the United States.


If you have any questions, I can be reached at (714) 396-0398 or by fax at (714) 333-9325.

Sincerely,

/s/ RICHARD IZUMI

Richard H. Izumi
Chief Financial Officer


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