HART & TRINEN, LLP
ATTORNEYS AT LAW
1624 Washington Street
Denver, CO 80203
William T. Hart, P.C. ________ Email: harttrinen@aol.com
Donald T. Trinen Facsimile: (303) 839-5414
(303) 839-0061
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Will Hart
May 27, 2010
Lilyanna L. Peyser
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: EFT Biotech Holdings, Inc.
Registration Statement on Form 10, Amend #10
File No. 000-53730
This office represents EFT Biotech Holdings, Inc. (the "Company").
Amendment No. 10 to the Company's registration statement on Form 10 has been
filed with the Commission. This letter provides the Company's responses to the
comments received from the staff by letter dated May 10, 2010 which pertain to
the Form 10. The paragraph numbers in this letter correspond with the numbered
paragraphs in the staff's comment letter.
Page No.
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1. Comment noted.
2. Comment complied with. 3, 17
3. Comment complied with. 12
4. Comment complied with. 33
5. Comment complied with. 34
6. Comment complied with. 36
If you should have any questions concerning the foregoing, please do not
hesitate to contact the undersigned.
Very Truly Yours,
HART & TRINEN, L.L.P.
By /s/ William Hart
William T. Hart