LETTER 1 filename1.txt Mail Stop 0510 May 9, 2005 via U.S. mail and facsimile Gregory S. Fredrick Chief Financial Officer Human Pheromone Sciences, Inc. 84 W Santa Clara St. Suite 720 San Jose, California 95113 RE: Form 10-KSB for the fiscal year ended December 31, 2004 File No. 0-23544 Dear Mr. Fredrick: We have completed our review of your Form 10-K and have no further comments at this time. If you have any further questions regarding our review of your filings, please direct them to Tracey Houser, Staff Accountant, at (202) 942-1989 or, in her absence, to the undersigned at (202) 942- 2923. Sincerely, Nili Shah Accounting Branch Chief ?? ?? ?? ?? Mr. J. Gordon Beittenmiller March 25, 2005 Page 1 of 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-0510 DIVISION OF CORPORATION FINANCE