INOVA TECHNOLOGY
2300 W. Sahara Ave. Suite 800 Las Vegas, NV 89102
October 26, 2011
Re: October 26 comment letter
Ms. Ransom,
Below are the responses to your letter:
| 1. | We note your response to comment one in our letter dated October 12, 2011. Please file the amendments to your articles of incorporation as exhibits to either a Form 8- K required to be filed pursuant to Item 5.03 or an annual report on Form 10-K pursuant to Item 601(b)(3) of Regulation S-K, as indicated in comment four in our letter dated July 19, 2011. |
We have filed an 8K that includes the amendments to the articles of incorporation
| 2. | We note your response to comment two in our letter dated October 12, 2011. Your amended Form 10-Q for the period ended July 31, 2011 does not include the certifications required by Exchange Act Rule 13a-14(b) and Item 601(b)(32) of Regulation S-K. Please refile the entire amended Form 10-Q along with all the required certifications. |
We have filed an amended 10Q to reflect these changes
We acknowledging that:
the company is responsible for the adequacy and accuracy of the disclosure in the filing;
staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please contact me at 617-549-9220 if you have further questions.
Regards,
/s/ Bob Bates
Bob Bates
