Pacific Alliance Corporation
1661 Lakeview Circle
Ogden, Utah 84403
October 10, 2005
Mail Stop 3561
Ms. Linda Cvrkel
Branch Chief
Securities and Exchange Commission
100 F Street NE
Washington, DC 20549
Re: | Pacific Alliance Corporation |
Form 10-KSB for the year ended December 31, 2004 | |
Commission file #: 033-08732D |
Dear Ms. Cvrkel,
We have received your letter dated September 1, 2005 regarding the above referenced Form 10-KSB and the comments thereon. The letter has been forwarded to our former auditors who are working with us to provide responses by October 31, 2005.
Sincerely,
/s/ David Knudson
Secretary/Treasurer
Principal Financial Officer