<SEC-DOCUMENT>0001424884-10-000156.txt : 20111227
<SEC-HEADER>0001424884-10-000156.hdr.sgml : 20111226
<ACCEPTANCE-DATETIME>20101229153354
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001424884-10-000156
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20101229

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TAPIMMUNE INC
		CENTRAL INDEX KEY:			0001094038
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				880277072
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		UNIT 2 - 3590 WEST 41ST AVENUE
		CITY:			VANCOUVER
		STATE:			A1
		ZIP:			V6N 3E6
		BUSINESS PHONE:		604-264-8274

	MAIL ADDRESS:	
		STREET 1:		UNIT 2 - 3590 WEST 41ST AVENUE
		CITY:			VANCOUVER
		STATE:			A1
		ZIP:			V6N 3E6

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GENEMAX CORP
		DATE OF NAME CHANGE:	20020718

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EDUVERSE COM
		DATE OF NAME CHANGE:	19990827
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="right"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">December 29, 2010</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Mr. Jim Rosenberg</font></div>

<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Senior Assistant Chief Accountant</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Washington, D.C. 20549-4720</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>Re:&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;TapImmune Inc. (the &#8220;Registrant&#8221;)</font></div>

<div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Form 10-K for the year ended December 31, 2009</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Dear Mr. Rosenberg:</font></div>

<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></div>

<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We have received your letter dated December 23, 2010 providing comments to the Registrant&#8217;s most recent Annual Report filed on Form 10-K and the Quarterly Reports filed on Form 10-Q for the first two quarters of 2010.&#160;&#160;While we are reviewing your comments and preparing responses thereto, we do not believe that we will be able to complete our responses by January 11, 2011 due to our prior accountant having passed away since the reports you commented on were prepared and the vacation schedules of our current accountants and our auditors.&#160;&#160;We expect to file as EDGAR correspondence a full response to your letter during the week of January 17, 2011.</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">If you have any questions with the above or prior to then, please contact William Rosenstadt at (212) 588-0022.</font></div>

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