FACT Corporation
September 30, 2005
United States Securities
and Exchange Commission
Division of Corporate Finance
Mail Stop 7010
Attention: Karl Hiller, Branch Chief
RE: FACT Corporation
Form 10-KSB for the Fiscal Year Ended December 31, 2004
Filed April 15, 2005
File No. 000-17232
Dear Sir:
We advise we are in receipt of your written correspondence of September 19, 2005. We are presently in the process of preparing a response to your comments and inquiries which we expect to provide to your offices no later than October 14, 2005.
We can, however, immediately address Item 1 of your letter and verify that our response letter dated August 19, 2005 has been electronically filed as of September 21, 2005. We will ensure all future correspondence is also appropriated submitted.
We look forward to providing you further response in due course. Please do not hesitate to contact the undersigned directly at 732-922-0911 should you have any questions or comments.
Yours truly,
/s/ Jacqueline Danforth
Jacqueline Danforth
CEO and President
FACT Corporation
1530 9th Avenue SE
Calgary, Alberta
T2G 0T7
Phone: (403) 204-0260
Fax: (403) 272-3620
www.factfoods.com
