April 25, 2011
Martin James
Securities and Exchange Commission
Division of Corporate Finance
Mail Stop 3030
100 F Street, NW
Washington D.C. 20549
RE: Oncologix Tech Inc.
P.O. Box 8832
Grand Rapids, MI 49518-8832
Dear Mr. Hult:
We respond as follows to your letter of April 20, 2011.
We have amended Item 4.01 Form 8-K dated September 9, 2010 to indicate that as of April 8, 2011, the PCAOB has revoked the registration of our prior auditor, Chisholm, Bierwolf, Nilson & Morrill, LLC. We have included the information required by Regulation S-K, Item 304(1).
In connection with your letter of April 20, 2011, we hereby make the following statements:
| • | The Company is responsible for the adequacy and accuracy of the disclosure in its filings; |
| • | The Company acknowledges that staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| • | The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| | Sincerely, | |
| | | |
| | ONCOLOGIX TECH, INC. | |
| | | | |
| | By: | /s/ Anthony Silverman | |
| | | Anthony Silverman, President | |
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