SICHENZIA ROSS FRIEDMAN FERENCE LLP
ATTORNEYS AT LAW
November 17, 2005
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Ryan Rohn
Re: Bio-Solutions International, Inc.
Form 8-K Item 4.01
Filed November 3, 2005
Form 10-Q for the Quarterly Period ended June 30, 2005
File # 033-25126-D
Ladies and Gentlemen:
The following response addresses the comments of the reviewing Staff of the
Commission as set forth in the comment letter of November 4, 2005 relating to
the Form 8-K of Bio-Solutions International, Inc. ("Bio-Solutions" or the
"Company") filed on November 3, 2005. On behalf of the Company, we respond as
follows:
Form 8-K Item 4.01
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1. Please file a letter from your former accountant as Exhibit 16, indicating
whether or not they agree with your disclosures in the Form 8-K.
Response:
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Concurrent with the filing of this correspondence letter, the Company has
filed a Form 8-K/A containing a letter from its former accountant as Exhibit 16
indicating whether or not they agree with the disclosures.
In addition, the Company hereby acknowledges that:
o The Company is responsible for the adequacy and accuracy of the
disclosure in the filing;
o Staff comments or changes to disclosure in response to staff comments
in the filing reviewed by the staff do not foreclose the Commission
from taking any action with respect to the filing; and
o The Company 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.
Should you have any questions, please do not hesitate to contact the
undersigned at 212-930-9700. Thank you.
Very Truly Yours,
/s/ Richard A. Friedman
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Richard A. Friedman