SICHENZIA ROSS FRIEDMAN FERENCE LLP
ATTORNEYS AT LAW
January 22, 2008
VIA EDGAR
Mr. Jeffrey P. Riedler
Division of Corporation Finance
Securities and Exchange Commission
100 F. Street N.E.
Washington, D.C.
Re: AIDA Pharmaceuticals, Inc.
Amendment No. 1 to Registration Statement on Form SB-2, filed January 3, 2008
File No. 333-147318
Dear Mr. Riedler:
This letter responds to Staff’s verbal comments addressed to us with respect to the Company’s filing of Amendment No. 1 to Form SB-2.
In response to of the staff’s comments, page 57 of the registration statement has been revised to include compensation information for the Company’s executive officers for the year ended December 31, 2007.
Should you have any further questions, please do not hesitate to contact the undersigned at (212) 981-6772.
Very truly yours,
/s/David B. Manno
David B. Manno
