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 23, 2011
Securities and Exchange Commission
Office of Document Control
100 F Street NE
Washington, D.C. 20549
VIA: EDGAR
| Re: | Protect Pharmaceutical Corporation |
| | File No. 000-54001 |
| | Preliminary 14C Information Statement |
To Whom It May Concern:
Please find herewith transmitted by EDGAR, the Preliminary 14C Information Statement filed on behalf of Protect Pharmaceutical Corporation.
Please direct all correspondences concerning this filing and Protect Pharmaceutical Corporation to this office.
| | Yours truly, |
| |
| |
| | Leonard E. Neilson |
:ae
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