Disclosure in compliance with 1934 Securities Exchange Act Company advises SEC
March 27,
2006
Securities and Exchange Commission
Division of Corporate Finance
Washington,
D.C.
20549
Re: Edd
Helms Group, Inc.
Form 10-KSB for the fiscal year ended May 31, 2005
Form 10-QSB for the fiscal year ended August 31, 2005
Dear Mr. Spirgel:
I am replying to your comments regarding the filing of our 10-KSB for
year ended May 31, 2005, and
our 10-QSB for period ended August 31,
2005. Your comments
regarding Available for Sale Equity Securities, Legal Proceedings, and Controls
& Procedures are extremely important to us and are not taken lightly. After a thorough review, we believe the
financial statements and related disclosures adequately report and disclose the
financial position of the Company.
I trust our detailed explanations have provided you with a comfort level
that our filings include all information required under the Securities Exchange
Act of 1934. Therefore, we anticipate filing Form 10-QSB for the quarterly
period ended November 30,
2005 within 30 days of this response.
Sincerely,
Dean A. Goodson
Chief Financial Officer
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