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 |
September 8, 2010
Securities and Exchange Commission
Office of Document Control
100 F Street NE
Washington, D.C. 20549
VIA: EDGAR
Re: | Protect Pharmaceutical Corporation |
File No. 000-31199
Amendment No. 1 to Form 10-Q (for the period ended June 30, 2010)
To Whom It May Concern:
Please find herewith transmitted by EDGAR, the Amendment No. 1 to Form 10-Q filed on behalf of Protect Pharmaceutical Corporation for the quarterly period ended June 30, 2010.
Please direct all correspondences concerning this filing and Protect Pharmaceutical Corporation to this office.
Yours truly, | |
Leonard E. Neilson |
:ae
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