-----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, K8/U7mF7iWVXPg8NtPkhWR6njt1A4Ix96yN1qIeg+bG+z2LFZPQfg1sXwW6nCvhc Iphsxt6qE1VtVNZnAAfZCQ== 0001035704-06-000208.txt : 20070306 0001035704-06-000208.hdr.sgml : 20070306 20060322145510 ACCESSION NUMBER: 0001035704-06-000208 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060322 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LIFELINE THERAPEUTICS, INC. CENTRAL INDEX KEY: 0000849146 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 841097796 STATE OF INCORPORATION: CO FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6400 SOUTH FIDDLER STREET 2: SUITE 1750 CITY: ENGLEWOOD STATE: CO ZIP: 80111 BUSINESS PHONE: 720-488-1711 MAIL ADDRESS: STREET 1: 6400 SOUTH FIDDLER STREET 2: SUITE 1750 CITY: ENGLEWOOD STATE: CO ZIP: 80111 FORMER COMPANY: FORMER CONFORMED NAME: LIFELINE THERAPEUTICS, INC. DATE OF NAME CHANGE: 20041019 FORMER COMPANY: FORMER CONFORMED NAME: YAAK RIVER RESOURCES INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: ANDRAPLEX CORP DATE OF NAME CHANGE: 19920406 CORRESP 1 filename1.htm corresp
 

[Patton Boggs LLP Letterhead]
March 17, 2006
     
Via facsimile: (202) 772-9368
  Jon S. Ploetz
Mr. Craig Slivka
  303-894-6111
Staff Attorney
  jploetz@pattonboggs.com
Securities And Exchange Commission
    
100 F Street, NE
    
Mail Stop 7010
    
Washington, D.C. 20549
    
     
Re:
  Lifeline Therapeutics, Inc.
 
  Registration Statement on Form SB-2
 
  File No. 333-126288
 
  Amended February 3, 2006
 
  Form 10-QSB for the Fiscal Quarter Ended March 31, 2005
Dear Mr. Slivka,
     As we discussed, Lifeline Therapeutics, Inc. (the “Company”) is currently reviewing the comments on the Company’s periodic reports in the March 6, 2006 letter from Assistant Director Long (the “Comments”). The Company has requested that we inform you that they are working on responses to the Comments with their accountants, however are not able at this point to confirm when they will be able to respond to the Comments. The Company expects to have a timeframe for a response to the Comments next week and we will update you accordingly next week.
         
  Regards,
 		  
  /s/ Jon S. Ploetz    
  Jon S. Ploetz   
     
 
     
cc:
  Mr. Gerald Houston
 
  Lifeline Therapeutics, Inc.

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