LAW OFFICES
LIPPENBERGER, THOMPSON, WELCH, SOROKO & GILBERT LLP
201 TAMAL VISTA BLVD.
CORTE MADERA, CA 94925
(415) 927-5200
FACSIMILE
(415) 927-5210
email: rsoroko@LTWS.com
SAN FRANCISCO OFFICE
(415) 262-1200
June 3, 2010
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Registration Statement on Form S-3
Ladies/Gentlemen:
Enclosed for filing by the above-referenced company is Amendment No. 1 to Registration Statement on Form S-3. This amendment includes revisions made in response to a comment letter from the staff.
Please direct all correspondence and communications with respect to this registration statement to the undersigned.
| | Very truly yours, |
| | |
| | Richard S. Soroko |
