SIGNPATH PHARMA INC.
1375 California Road
Quakerton, PA 18951
VIA EDGAR CORRESPONDENCE
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| | Form 10-Q for the Quarter Ended June 30, 2010 |
Gentlemen:
On behalf of SignPath Pharma Inc., the undersigned hereby acknowledges that:
| | § | the Company is responsible for the adequacy and accuracy of the disclosure in the filings; |
| | § | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; 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. |
| | Very truly yours, | |
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| | SignPath Pharma Inc. | |
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| | By: | /s/ Lawrence Helson | |
| | | Dr. Lawrence Helson, CEO | |
