[Patton Boggs LLP Letterhead]
March 17, 2006
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Via facsimile: (202) 772-9368 | | Jon S. Ploetz |
| Mr. Craig Slivka | | 303-894-6111 |
| Staff Attorney | | jploetz@pattonboggs.com |
| Securities And Exchange Commission | | |
| 100 F Street, NE | | |
| Mail Stop 7010 | | |
| Washington, D.C. 20549 | | |
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Re: | | Lifeline Therapeutics, Inc. |
| | | Registration Statement on Form SB-2 |
| | | File No. 333-126288 |
| | | Amended February 3, 2006 |
| | | Form 10-QSB for the Fiscal Quarter Ended March 31, 2005 |
Dear Mr. Slivka,
As we discussed, Lifeline Therapeutics, Inc. (the “Company”) is currently reviewing the comments on the Company’s periodic reports in the March 6, 2006 letter from Assistant Director Long (the “Comments”). The Company has requested that we inform you that they are working on responses to the Comments with their accountants, however are not able at this point to confirm when they will be able to respond to the Comments. The Company expects to have a timeframe for a response to the Comments next week and we will update you accordingly next week.
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| | Regards,
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| | /s/ Jon S. Ploetz | |
| | Jon S. Ploetz | |
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| cc: | | Mr. Gerald Houston |
| | | Lifeline Therapeutics, Inc. |
