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 22, 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. 2 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. 2 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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