Advanced Nutraceuticals, Inc.
106 South University Boulevard, Unit 14
Denver, CO 80209
Abby Adams
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
- RE:
- Advanced Nutraceuticals, Inc. ("ANI")
Schedule TO-I (the "Filing")
Filed July 26, 2005
Dear Ms. Adams:
In connection with above-referenced filing, we hereby acknowledge that:
- •
- ANI is responsible for the adequacy and accuracy of the disclosure in the Filing;
- •
- Comments or changes to the disclosure in response to Staff comments reviewed by the Staff do not foreclose the Commission from taking any action with respect to the Filing; and
- •
- ANI 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,
/s/ Gregory Pusey
Gregory Pusey
President and Chief Executive Officer
