The Quantum Group, Inc. sm
"healthcare solutions for a new generation" sm
Securities and Exchange Commission
Division of Corporate Finance
100 F Street N.E.
Washington, DC 20549
Attn: Jorge Bonilla
Senior Staff Accountant
August 17, 2006
Re:
Response to additional comment dated August 14, 2006 to The Quantum Group, Inc.
Form 10-KSB/A for the year ended 10-31-05
Filed on 2/14/06
File No. 000-31727
Dear Mr. Jorge Bonilla:
The following is the response to your comment on our 10-KSB for the year ended 10/31/05:
Exhibits 31 and 32
Certifications have been filed to cover the period through the date of the amended 10-KSB.
Sincerely,
/s/ Donald B. Cohen
Donald B. Cohen
Vice President and Chief Financial Officer
3460 Fairlane Farms Road r Suite 4 r Wellington, FL 33414 r 561.798.9800 office r 561.296.3456 fax
1 of 1