Antiviral Technologies, Inc.
Suite 1211, Tower II, Silvercord
30 Canton Road
Tsimshatsui, Kowloon, Hong Kong
August 21, 2012
Amit Pande
Accounting Branch Chief
Division of Corporate Finance
Securities and Exchange Commission
100 F Street, N.E., Stop 7010
Washington, D.C. 20549
Re:
Antiviral Technologies, Inc.
Form 10-K for the fiscal year ended December 31, 2011
Filed March 29, 2012
File No. 000-53449
Dear Sir or Madam:
In connection with responding to your comment letter dated July 30, 2012, to Antiviral Technologies, Inc., a Nevada corporation (the “Company”), the Company hereby acknowledges 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.
Sincerely yours,
Antiviral Technologies, Inc.
/s/Kin Chung Cheng, Chief Financial Officer
