COVER LETTER
Leonard E. Neilson
A PROFESSIONAL CORPORATION
| LEONARD E. NEILSON | 8160 South Highland Drive, Suite 104 |
| Attorney at Law | Sandy, Utah 84093 |
| | Telephone: (801) 733-0800 |
| | Fax: (801) 733-0808 |
| | E-mail: LNeilsonLaw@aol.com |
June 8, 2010
Securities and Exchange Commission
Office of Document Control
100 F Street NE
Washington, D.C. 20549
VIA: EDGAR
Re: Protect Pharmaceutical Corporation
Registration Statement
Form 10
To Whom It May Concern:
`Please find herewith transmitted by EDGAR, the Form 10 registration statement pursuant to the Securities Exchange Act of 1934 filed on behalf of Protect Pharmaceutical Corporation, a smaller reporting company.
Please direct all correspondences concerning this filing and Protect Pharmaceutical Corporation to this office.
| Yours truly, |
| |
| Leonard E. Neilson |
:ae
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