QWICK MEDIA INC. |
780 – 333 Seymour Street |
Vancouver, BC Canada V6B 5A6 |
January 7, 2011 |
VIA FACSIMILE AND EDGAR |
Securities and Exchange Commission |
100 F Street North East |
Washington, DC 20549 USA |
Attention: | Ethan Horowitz, Branch Chief |
Division of Corporation Finance |
Dear Sirs/Mesdames:
Re: | Qwick Media Inc. (the “Company”) | |
Form 20-F for the Fiscal Year Ended December 31, 2009 | ||
Filed April 29, 2010 | ||
File No. 0-32981 |
The Company writes this letter in connection with its response to the comment letter from the Securities and Exchange Commission (the “Commission”) dated December 23, 2010 with respect to the Company’s Form 20-F for the fiscal year ended December 31, 2009. The Company acknowledges and confirms that:
1. | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; | |
2. | 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 | |
3. | the Company may not assert staff comments as a defence in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
We trust you will find the foregoing to be in order. Should you have any questions, please do not hesitate to contact the undersigned.
Yours truly, | |
QWICK MEDIA INC. | |
/s/ Ross J. Tocher | |
Ross J. Tocher | |
President and Chief Executive Officer |