THE LAW OFFICE OF
CONRAD C. LYSIAK, P.S.
601 West First Avenue, Suite 903
Spokane, Washington 99201
(509) 624-1475
FAX: (509) 747-1770
EMAIL: cclysiak@lysiaklaw.com
January 3, 2012
Mr. Patrick Gilmore
Accounting Branch Chief
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3561
| | RE: | HDS International Corp. |
| | | Form 10-K for fiscal year ended 12-31-2010 |
| | | Filed March 29, 2011 |
| | | Form 8-K filed August 17, 2011 |
| | | File No. 000-53949 |
Dear Mr. Gilmore:
Please be advised that I represent HDS International Corp. (the “Company”). The Company is in receipt of your letter dated December 22, 2011 and is in the process of preparing a response thereto which includes an amended Form 8-K. As of the date hereof, the Company is unable to complete the preparation of the amended Form 8-K, but believes that it can do so within 15 business days. Accordingly, and pursuant to my telephone conversation with Ms. Jaime John, the Company anticipates filing an amended Form 8-K within 15 business days from the date of this letter.
| | Yours truly, |
| |
| |
| | The Law Office of Conrad C. Lysiak, P.S. |
| |
| | BY: | CONRAD C. LYSIAK |
| | | Conrad C. Lysiak |
CCL: hdw
cc: HDS International Corp.
