-----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, US0Wq45RkIsAmQZQgmnVWVgeH3BC8pNr244XohRCahws8VcUeSsyg4pP6xuvHucx 36OQlcBMEs2iRaiSFdtVAA== 0001193125-06-244275.txt : 20080116 0001193125-06-244275.hdr.sgml : 20080116 20061130100333 ACCESSION NUMBER: 0001193125-06-244275 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20061130 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ALCiS Health, Inc. CENTRAL INDEX KEY: 0000904145 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 721235451 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2001 GATEWAY PLACE STREET 2: SUITE 520W CITY: SAN JOSE STATE: CA ZIP: 95110 BUSINESS PHONE: 408-437-1060 MAIL ADDRESS: STREET 1: 2001 GATEWAY PLACE STREET 2: SUITE 520W CITY: SAN JOSE STATE: CA ZIP: 95110 FORMER COMPANY: FORMER CONFORMED NAME: EMERGING DELTA CORP DATE OF NAME CHANGE: 19930511 CORRESP 1 filename1.htm Correspondence Letter
    Pillsbury Winthrop Shaw Pittman LLP
    2475 Hanover Street
    Palo Alto, CA 94304

November 29, 2006

UNITED STATES SECURITIES AND EXCHANGE COMMISSION

Attn: Mrs. Maureen Bauer

Staff Accountant

Division of Corporate Finance

Office of Emerging Growth Companies

450 Fifth Street, N.W.

Washington, D.C, 20549

Dear Ms. Bauer:

This letter is to follow-up on our conversation of earlier this month concerning our client, ALCiS Health, Inc. (“ALCiS”)

For the reasons we discussed, which would require us to submit this letter for confidential treatment if the reasons were contained in this letter, ALCiS is not prepared to amend the manner in which ALCiS has historically accounted for prepaid royalties, and in fact ALCiS is continuing to account for them in the same manner in its second quarter Form 10-QSB.

During the next couple of months, we anticipate certain matters to resolve themselves so that ALCiS is able to present these reasons to the SEC and seek acquiescence in its accounting treatment of prepaid royalties or else ALCiS will alter its accounting treatment of prepaid royalties.

 

Very Truly Yours,
Pillsbury Winthrop Shaw Pittman LLP
/s/ Stephen M. Wurzburg
Stephen M. Wurzburg
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