Securities and Exchange Commission
Division of Corporate Finance
Washington, D. C. 20549
March 2, 2017
Attn: Kevin J. Kuhar
Accounting Branch Chief
Office of Electronics and Machinery
Re: Therapeutic Solutions International, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2015 Filed October 31, 2016 and Form 10-K/A filed on January 25, 2017
File No. 000-54554
Dear Mr. Kuhar:
Please see our updated response to Item 4 below to your letter of December 21, 2016:
Form 10-K for the Fiscal Year Ended December 31, 2015
Management's Annual Report on Internal Control over Financial Reporting, page 25
4. We note that your Management´s Report on Internal Control over Financial Reporting does not identify the version of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Internal Control - Integrated Framework that was used to perform your assessment as required by Item 308(a)(2) of Regulation S-K. Please tell us the COSO framework used by your management - i.e., whether you used the 1992 Framework or the Updated Framework issued in 2013, and revise the report in future filings to identify the framework used.
Updated response:
An inadvertent typographical error occurred in the filing of our Form 10-K/A on January 25, 2017 that resulted in an incorrect Committee of Sponsoring Organizations of the Treadway Commission (COSO) Internal Control - Integrated Framework date used to evaluate Internal Control. The correct date should have been 2013.
Our Management´s Report on Internal Control over Financial Reporting will use the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Internal Control Updated Framework issued in 2013 for our Form 10-Q and Form 10-K filings for 2016 and 2017.
Sincerely,
/s/ Gerry B. Berg
Gerry B. Berg
Chief Financial Officer
Therapeutic Solutions International, Inc.
cc: Tara Harkins
4093 Oceanside Blvd., Suite B. Oceanside, CA 92056