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<SEC-DOCUMENT>0000950144-07-001471.txt : 20070413
<SEC-HEADER>0000950144-07-001471.hdr.sgml : 20070413
<ACCEPTANCE-DATETIME>20070221162921
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950144-07-001471
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070221

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ORTHODONTIX INC
		CENTRAL INDEX KEY:			0001006281
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MANAGEMENT SERVICES [8741]
		IRS NUMBER:				650643773
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2 SNUNIT ST
		STREET 2:		SCIENCE PARK, POB 455
		CITY:			CARMIEL
		STATE:			L3
		ZIP:			21000
		BUSINESS PHONE:		972-4-988-9488

	MAIL ADDRESS:	
		STREET 1:		2 SNUNIT ST
		STREET 2:		SCIENCE PARK, POB 455
		CITY:			CARMIEL
		STATE:			L3
		ZIP:			21000

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ORTHODONTIX INC
		DATE OF NAME CHANGE:	19980422

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EMBASSY ACQUISITION CORP
		DATE OF NAME CHANGE:	19960124
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>SEC Response Letter</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Morrison &#038; Foerster LLP<BR>
1290 Avenue of the Americas<BR>
New York, NY 10104<BR>
Telephone: 212-468-8000<BR>
Facsimile: 212-468-7900<BR>
www.mofo.com

</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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    <TD width="65%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
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<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">February&nbsp;21, 2007</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Writer&#146;s Direct Contact</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">212.468.8163</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">JTanenbaum@mofo.com</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Mr.&nbsp;Eric C. McPhee<BR>
Staff Accountant<BR>
Division of Corporation Finance<BR>
United States Securities and Exchange Commission<BR>
100 F. Street, N.E.<BR>
Washington, D.C. 20549

</DIV>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">RE:</TD>
    <TD>&nbsp;</TD>
    <TD>Orthodontix, Inc.</TD>
</TR>

<TR><TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Current Report on Form&nbsp;8-K, filed February&nbsp;7, 2007</TD>

<TR><TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
   <TD>File No.&nbsp;000-27836</TD>



</TR>
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Ladies and Gentlemen:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On behalf of our client, Orthodontix, Inc., a Florida corporation (the &#147;<U>Company</U>&#148;),
transmitted herewith are responses to the Staff&#146;s comments to the Current Report on Form 8-K, filed
February&nbsp;7, 2007 (the &#147;<U>Form&nbsp;8-K</U>&#148;), which comments were set forth in the Staff&#146;s letter
dated February&nbsp;13, 2007 (the &#147;<U>Comment Letter</U>&#148;) to David Aviezer, Ph.D. of the Company.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For ease of reference, we have noted the Staff&#146;s comments in bold faced type and the responses
in regular type. The Company plans to file Amendment No.&nbsp;1 to the Form 20-F (&#147;<U>Amendment No.
1</U>&#148;), which includes changes that principally reflect responses to the Staff&#146;s comments as set
forth in this letter below.
</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="3%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">1.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Please revise the Form to comply with Item&nbsp;</B><B>403(a)(1)(ii)</B><B> of Regulation&nbsp;S-K
which requires a statement indicating whether the principal accountant&#146;s report on the
financial statements was qualified as to uncertainty, audit scope, or accounting
principles, and a description of each such qualification.</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="3%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In response to the Staff&#146;s comments, we will amend the Form 8-K so that the
disclosure regarding the principal accountant&#146;s report on the Company&#146;s financial
statements set forth therein is in compliance with Item&nbsp;403(a)(1)(ii) of Regulation
S-K. In particular, the amended disclosure will indicate that the financial
statements on which the principal accountants reported were not modified or
qualified as to uncertainty, audit scope, or accounting principles.</TD>
</TR>


</TABLE>
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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">Page 2
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;
</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="3%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>2.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>In addition, Item&nbsp;</B><B>204(a)(1)(iv)</B><B> of Regulation&nbsp;S-K requires a statement whether
during the registrant&#146;s two most recent fiscal years and any subsequent interim period
through the date of resignation, declination or dismissal there were any disagreements
with the former accountant on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which disagreement(s),
if not resolved to the satisfaction of the former accountant, would have caused it to
make reference to the subject matter of the disagreement(s) in connection with its
reports. In the event of disagreement(s) and/or reportable event(s), provide the
specific disclosures required by Item&nbsp;</B><B>304(a)(1)(iv)</B><B> and (v)&nbsp;of Regulation&nbsp;S-K.</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="3%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Company&#146;s principal independent accountants, Sherb &#038; Company, LLC
(&#147;<U>Sherb</U>&#148;), were first engaged on September&nbsp;29, 2005. Accordingly, we will
amend the Form 8-K to reflect the dates of Sherb&#146;s engagement during which Sherb was
responsible for auditing the Company&#146;s financial statements. Furthermore, we will
amend the disclosure in the Form 8-K to comply with the language of Regulation&nbsp;S-K
by stating that there were no disagreements between the Company and Sherb on any
matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreements, if not resolved to the
satisfaction of Sherb, would have caused Sherb to make reference to the subject
matter of the disagreements in connection with its report and there were no
reportable events within the meaning of Regulation&nbsp;S-K.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>3.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>To the extent that you make changes to the </B><B>Form 8-K</B><B> to comply with our
comments, please obtain and file an updated Exhibit&nbsp;16 letter from the former
accountant stating whether the accountant agrees with the statements made in your
revised </B><B>Form 8-K</B><B>. Refer to </B><B>Item 304(a)</B><B> of Regulation&nbsp;S-K.</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="3%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>As required under Item 304(a) of Regulation&nbsp;S-K, we will attach an updated letter
from Sherb stating that Sherb agrees with the statements made in the amended Form
8-K.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Please note that the Company has authorized us to inform you that it acknowledges that the
Company is responsible for the adequacy and accuracy of the disclosure in the filing; that Staff
comments or changes to disclosure in response to Staff comments do not foreclose the Commission
from taking any action with respect to the filing; and that 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.
</DIV>

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<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Page 3
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Please call the undersigned at the telephone number set forth above or Joseph Magnas at (212)
336-4170 with any question or comment you may have regarding the responses set forth herein. In
addition, please send all written correspondence directly to the undersigned and Joseph Magnas of
Morrison &#038; Foerster LLP, 1290 Avenue of the Americas, New York, New York 10104, telecopy (212)
468-7900, with copies to David Aviezer, Ph.D., the Company&#146;s Chief Executive Officer, at 2 Snunit
Street, Science Park, P.O.B. 455, Carmiel 20100, Israel, telecopy &#043;972-4-988-9489.
</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">Sincerely,<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/ James R. Tanenbaum
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">James R. Tanenbaum&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>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">cc:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>David Aviezer, Ph.D.<BR>
Yossi Maimon</TD>
</TR>
</TABLE>
</DIV>


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


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