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<SEC-DOCUMENT>0000950123-09-051032.txt : 20100412
<SEC-HEADER>0000950123-09-051032.hdr.sgml : 20100412
<ACCEPTANCE-DATETIME>20091016185822
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-09-051032
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20091016

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BROOKSIDE TECHNOLOGY HOLDINGS, CORP.
		CENTRAL INDEX KEY:			0001367001
		STANDARD INDUSTRIAL CLASSIFICATION:	COMMUNICATION SERVICES, NEC [4899]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			TX
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		5313-B FM 1960 WEST #224
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77069
		BUSINESS PHONE:		281-350-1173

	MAIL ADDRESS:	
		STREET 1:		5313-B FM 1960 WEST #224
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77069

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CRUISESTOCK INC.
		DATE OF NAME CHANGE:	20060621
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TD ROWSPAN="5" VALIGN="TOP"><DIV style="margin-left:15px; text-indent:-15px"><IMG src="g20832g2083201.gif" alt="(SHUMAKER LOGO)"></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Bank of America Plaza</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">813.229.7600</TD>
</TR>
<TR valign="bottom">
    <TD>&nbsp;</TD>
    <TD align="left" NOWRAP valign="top">101 East Kennedy Boulevard</TD>
    <TD>&nbsp;</TD>
    <TD align="left" NOWRAP valign="top">813.229.1660 fax</TD>
</TR>
<TR valign="bottom">
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Suite 2800</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Tampa, Florida 33602</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD>&nbsp;</TD>

<TD COLSPAN="3" align="CENTER" valign="top" STYLE="BORDER-TOP: 1PX SOLID #000000">www.slk-law.com</TD>
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<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><FONT style="font-variant: SMALL-CAPS">Julio C. Esquivel</FONT><BR>
<FONT style="font-variant: SMALL-CAPS">813.227.2325</FONT><BR>
<u>jesquivel@slk-law.com</u>

</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">October&nbsp;16, 2009
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>VIA EDGAR </B></U><BR>
Mr.&nbsp;Larry Spirgel<BR>
Assistant Director<BR>
Division of Corporation Finance<BR>
Mail Stop 3720<BR>
Securities and Exchange Commission<BR>
100 F Street, NE<BR>
Washington, D.C. 20549

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>Re: &nbsp;</B></TD>
    <TD width="1%"><B>&nbsp;</B></TD>
    <TD><B>Brookside Technology Holdings Corp.</B><br><B>
Form&nbsp;10-K for the Year Ended December&nbsp;31, 2008 Filed March&nbsp;31, 2009 (the </B><B>&#147;2008 Form
10-K)</B><br><B>
Form&nbsp;10-Q for the Quarterly Period Ended June&nbsp;30, 2009 (the &#147;June Form</B><B> 10-Q)</B><br><B>
File No.&nbsp;0-52702</B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Dear Mr.&nbsp;Spirgel:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On behalf of Brookside Technology Holdings Corp. (the &#147;Company&#148;), we herein respond to the
comments of the Staff of the Division of Corporation Finance, dated September&nbsp;28, 2009, with
respect to the above-referenced filings. For your convenience, the Staff&#146;s comments are set forth
in bold below and our responses follow the comments. In response to some of the comments, the
Company indicates that it intends to file an amendment to the 2008 Form 10-K to clarify or modify
prior disclosures. The Company proposes to file this amendment promptly upon review of the
proposals contained herein with the Staff. All capitalized terms not defined herein shall have the
meaning ascribed to such terms by the 2008 Form 10-K.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>Form&nbsp;10-K for the Year Ended December&nbsp;31, 2008</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>General</B></U>

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>1.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note that you intend to file an amendment to the 2008 </B><B>Form 10-K</B><B> to clarify or modify
certain prior disclosure. Please note that such amendment should reflect expanded
disclosure in response to our previously-issued comments which you agreed to comply with in
future filings, including, for example, comments one, two and 21.</B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">

TAMPA | TOLEDO | CHARLOTTE | COLUMBUS
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
October&nbsp;16, 2009<BR>
Page 2 of 5

</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">In response to the Staff&#146;s comment, in the amended 2008 Form 10-K which the Company intends to
file it will reflect the expanded disclosure that the Company agreed to include in future
filings, including, for example, in response to comments one, two and 21.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>2.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>As set forth in our letter dated August&nbsp;19, 2009, please provide, in writing, a
statement from the company acknowledging that:</B></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>the company is responsible for the adequacy and accuracy of the disclosure
in the filings;</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>staff comments or changes to disclosure in response to staff comments in the
filings reviewed by the staff do not foreclose the Commission from taking any
action with respect to the filing; and</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>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.</B></TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">In response the Staff&#146;s comment, on behalf of the Company, we hereby acknowledge that:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Company is responsible for the adequacy and accuracy of the disclosure
in all of its filings;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>staff comments or changes to disclosure in response to Staff comments in the
filings reviewed by the staff do not foreclose the Commission from taking any
action with respect to the filing; and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>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.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>Summary Compensation Table, page 24</B></U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>3.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your response to comment 11 from our letter dated August&nbsp;9, 2009. Please
explain either revise the disclosure in the table or include a footnote to the table
explaining that the amounts reflected in the table are in thousands.</B></TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">In response to the Staff&#146;s comment, we will amend the 2008 Form 10-K to include a footnote that
that explains the amounts reflected in the table are in the thousands.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>Statement of Cash Flows, page F-6</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U><B>Cash Equivalents, page F-9</B></U>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>4.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your response to comment 12 from our letter dated August&nbsp;19, 2009. As
previously requested, tell us why it is appropriate to classify restricted cash that
becomes available within one year from the date of the financial statements as cash and
cash equivalents.</B>
</TD>
</TR>
</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
October&nbsp;16, 2009<BR>
Page 3 of 5

</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">The Company will amend the 2008 Form 10-K not only to revise the definition of what it considers
to be cash equivalents in a manner consistent with paragraph 8 of SFAS 95, but it will also
restate the Statement of Cash Flows contained therein to reflect as &#147;cash and cash equivalents&#148;
only cash that becomes available within three months of the date of the financial statements in
a manner consistent with paragraph 8 of SFAS 95.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>Convertible Securities with Beneficial Conversion Features. Page F-11</B></U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>5.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your response to comment 13 from our letter dated August&nbsp;19, 2009. We further
note that your Series&nbsp;A Stock is redeemable if your shareholders approve a tender or
exchange offer or your shareholders voluntarily exchange their shares for other securities
or cash. Please tell us and disclose whether your shareholders have the right to require
you to enter into a tender or exchange offer and the conditions, other than your example
included in your response, which allows your shareholders to require you to exchange their
shares for other securities or cash.</B></TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">The Company will amend its 2008 Form 10-K to state that &#147;If the common shareholders voluntarily
exchange their shares for other securities or cash (for example, in connection with a merger,
consolidation or share exchange agreement presented to the Company and its shareholders for
approval), the Series&nbsp;A Stock will become redeemable. However, the Company&#146;s common shareholders
do not have any rights allowing them to require that the Company exchange their common shares
for any other securities or cash and they cannot require the Company to enter into a merger,
consideration, share exchange or tender offer.&#148;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>Note 6 &#151; Long-term Debt, page F-18</B></U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>6.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your response to comment 15 from our letter dated August&nbsp;19, 2009. Please tell
us how you gave effect to the reversal of any unamortized discounts related to the Hilco
and DD Notes in the September&nbsp;23, 2008 exchange transaction as well as the recognition of
the discount on the subordinated note. In addition, tell us how you accounted for Hilco&#146;s
transfer of warrants to
purchase 61,273835 shares of your common stock in connection with the Vicis&#146; debt
exchange and refer to your basis in the accounting literature. Please revise the journal
entries as provided herein to clearly illustrate to us how you accounted for the subject
discounts, the warrants and the recognition of the gain from debt extinguishment</B></TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">In response to the Staff&#146;s comment, we respectfully advise the staff that there was no remaining
unamortized discount at September&nbsp;23, 2008 related to the Hilco or DD Notes as both notes had
original maturities of September&nbsp;26, 2008. The unamortized discount of approximately $45,000 on
the subordinated debt was amortized in September&nbsp;2008.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">The additional journal entry is as follow;
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="88%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Debit Amortization of loan discount</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">45,000</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Credit- Unamortized debt discount</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">45,000</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>



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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Securities and Exchange Commission<BR>
October&nbsp;16, 2009<BR>
Page 4 of 5
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">To expense the remaining amount of the unamortized debt discount upon refinancing. The possible
adjustment to a reduction on gain on extinguishment was considered immaterial.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">The accounting by Vicis of the acquisition of Hilco warrants along with the Hilco debt was
accounted for outside the company. We relied on EITF D-97, &#147;Push-Down Accounting&#148; and SAB 54
for our accounting guidance. In Staff Accounting Bulletin No.&nbsp;54, Application of &#147;Pushdown&#148;
Basis of Accounting in Financial Statements of Subsidiaries Acquired by Purchase,, Application
of &#147;Pushdown&#148; Basis of Accounting in Financial Statements of Subsidiaries Acquired by Purchase,
the SEC staff indicated that it believes push-down accounting is required in &#147;purchase
transactions that result in an entity becoming substantially wholly owned.&#148;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">In determining whether a company has become substantially wholly owned, the SEC staff has stated
that push-down accounting would be required if 95&nbsp;percent or more of the company has been
acquired (unless the company has outstanding public debt or preferred stock that may impact the
acquirer&#146;s ability to control the form of ownership of the company), permitted if 80&nbsp;percent to
95&nbsp;percent has been acquired, and prohibited if less than 80&nbsp;percent of the company is acquired.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">Subsequent to the Hilco debt transaction with Vicis (which included the transfer of the
61,273,835 of warrants to purchase common stock and the conversion of debt and Series&nbsp;B
preferred stock to Series&nbsp;A Preferred stock Vicis had less than a 75% interest in voting stock
of the Company (all represented by Series&nbsp;A Preferred Stock). None of the warrants owned were
given consideration as they are not voting and would required conversion into common stock.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">The SEC staff believes that under a &#147;mutual promotion and subsequent collaboration&#148; model, a
member of a collaborative group would be any investor that helps to consummate the acquisition
and works or cooperates with the subsequent control of the acquired company. None of the other
significant investor groups were considered to be part of a collaborative group. Approximately
120,000,000 shares of common stock were held by original management, USVD Management and STN
management (which are separate from Vicis).
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">As such we believe that any activity related to a transaction between debt holders outside of
the Company, particularly the Hilco debt and warrant transfer, would not be recorded inside the
Company as the Vicis group had less than 75% voting interest in the Company. Even if all
warrants were converted the Vicis group would have less than the 95&nbsp;percent level that would
require the use of push down accounting.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U><B>Form&nbsp;10-Q for the Quarterly Period Ended June&nbsp;30, 2009</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U><B>Consolidated Balance Sheets, page 4.</B></U>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>7.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your response to comment 16 from our letter dated August&nbsp;19, 2009. Since the
cash is restricted until you substantially complete the job, it appears the cash collateral
is not a cash and cash equivalent under paragraph 8 of SFAS 956. Please revise.</B></TD>
</TR>


</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>
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<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Securities and Exchange Commission<BR>
October&nbsp;16, 2009<BR>
Page 5 of 5
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">In response to the Staff&#146;s comment, the Company will amend its 10-Q to reflect that this cash
collateral account will not be considered a &#147;cash and cash equivalent.&#148;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U><B>Item&nbsp;4T. Controls and Procedures, page 30</B></U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>8.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your response to comment 13 from our letter dated August&nbsp;19, 2009. Please
amend your </B><B>Form 10-Q</B><B> to disclose the information you provided to us in your response to
this comment.</B></TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">The Company will amend its Form 10-Q to disclose the information it previously provided to the
Staff in response to this comment.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Should you have any further questions or comments, please call me at the number indicated
above.
</DIV>


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Very truly yours,<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">/s/ Julio C. Esquivel
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Julio C. Esquivel&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>



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