| COVER LETTER |
Leonard E. Neilson
A PROFESSIONAL CORPORATION
LEONARD E. NEILSON | 8160 South Highland Drive, Suite 104 |
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| Attorney at Law | Sandy, Utah 84093 |
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| Telephone: (801) 733-0800 |
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| Fax: (801) 733-0808 | |||||||
| E-mail: LneilsonLaw@aol.com | |||||||
November 10, 2008
Securities and Exchange Commission
Attn: Barbara C. Jacobs, Assistant Director
Division of Corporation Finance
100 F Street NE
Washington, D.C. 20549
VIA: EDGARLink
| Re: | RxBids |
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| Amendment No. 2 to |
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| Registration Statement on Form 10 | ||||
| SEC File No. 000-53373 |
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Dear Ms. Jacobs:
In response to your letter dated October 24, 2008, the following information, corresponding sequentially to the paragraphs in your letter, is hereby submitted on behalf of the Registrant, RxBids ("RxBids" or the “Company”). Please be advised that the Amendment is limited to only Item 7 and
Item 10 pursuant to conversations with the Commission Staff.
1. In response to your comment, we have revised the third paragraph under Item 7 that discusses Mr. Stilwell’s ongoing role as a consultant to the Company. We have also revised the value of the 200,000 shares of common stock issued by the Company to Leisa and Stanley Stilwell to $50,000, or $0.25 per share.
Please be informed that the balance of the $129,500 in consulting fees set forth in the financial statements, other than the $50,000 valued for the 200,000 shares of common stock issued to Leisa and Stanley Stilwell, were paid to other outside consultants who were not affiliates of the Company.
Please note that we have also revised the second paragraph under Item 10 to correct the value of the 200,000 shares of common stock issued to Leisa and Stanley Stilwell to $50,000, or $0.25 per share.
Please continue your review of the RxBids registration statement. Correspondences concerning this filing should be directed to this office by phone at (801) 733-0800, or by Fax at (801) 733-0808.
| Yours truly, |
| /S/ |
| Leonard E. Neilson |
:ae
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