August 11, 2005
Ms. Kate Tillan
Reviewing Accountant
U.S. Securities and Exchange Commission
Division of Corporate Finance
Mail Stop 6010
Washington, D.C. 20549
RE: Comment Letter - File No. 0-17187
Dear Ms. Tillan:
We are in receipt of your third comment letter dated August 10, 2005. I am leaving for vacation tomorrow and will not return until August 22. We will attempt to respond by August 31, 2005, as I will need to prepare the response and have it reviewed by our independent accounting firm before submitting it to you.
In addition, for future reference, please note that my fax number 408-542-5444.
Thank you.
Sincerely,
/s/ Kimiko Milheim
Kimiko Milheim
Chief Financial Officer