October 30, 2012
Patrick Gilmore
Accounting Branch Chief
United States Securities and Exchange Commission
Washington, D.C. 20459
CC: David Edgar, Staff Accountant
Re: Northcore Technologies Inc. (the “Company”)
Form 20-F for the Fiscal Year Ended December 31, 2011, File No. 001-14835
Dear Mr. Gilmore,
We acknowledge receipt of your letter dated October 23, 2012. We have amended the filings as per your comment letters dated September 20 and October 23, 2012. The revised filings have been filed with SEC on October 30, 2012.
Should you require further clarification or concerns, please do not hesitate to contact the undersigned.
Thank you,
/s/Tam Nguyen
Tam Nguyen
Chief Financial Officer
Northcore Technologies Inc.
302 The East Mall, Suite 300, Toronto, ON Canada M9B 6C7 Tel: 416-640-0400 ● Fax: 416-640-0412 ● www.northcore.com |