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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001144204-05-011172.txt : 20060406
<SEC-HEADER>0001144204-05-011172.hdr.sgml : 20060406
<ACCEPTANCE-DATETIME>20050412143109
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001144204-05-011172
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050412

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INTERMOST CORP
		CENTRAL INDEX KEY:			0001088312
		STANDARD INDUSTRIAL CLASSIFICATION:	COMMUNICATION SERVICES, NEC [4899]
		IRS NUMBER:				870418721
		STATE OF INCORPORATION:			UT
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		43 FLOOR 3005 RENMIN RD SOUTH
		STREET 2:		SHENFANG PLAZA SHENZHEN
		CITY:			CHINA 518005

	MAIL ADDRESS:	
		STREET 1:		10TH FLOOR, BIO-07
		STREET 2:		GUOMAO BUILDING, RENWIN RD., SOUTH
		CITY:			SHENZHEN CHINA
		STATE:			F5
		ZIP:			518014
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

                             RICHARDSON & PATEL LLP
                            10900 Wilshire Boulevard
                                    Suite 500
                          Los Angeles, California 90024
                            Telephone (310) 208-1182
                            Facsimile (310) 208-1154

                                 April 12, 2005

Mr. Larry Spirgel, Assistant Director
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Re:   Intermost Corporation
      Our File No.: 1660-001
      ----------------------

Dear Mr. Spirgel:

      Intermost Corporation hereby confirms the following to the Securities and
Exchange Commission:

      (1) Intermost Corporation will, on a going-forward basis, include as a
footnote to the financial statements included in its quarterly filings
information relating to the acquisition of Shanghai Fortune Venture Limited, in
accordance with Item 310(b)(2)(iv).

      (2) Intermost Corporation will, on a going-forward basis, include as a
footnote to the financial statements included in its quarterly filings
information on its business segments, in accordance with FASB Statement No. 131.

      Please do not hesitate to contact the undersigned with any further
comments you may have in response to matters referred to in this letter.

                                            Very truly yours,

                                            RICHARDSON & PATEL LLP


                                            By: /s/ Mary Ann Sapone
                                                -------------------
                                                MARY ANN SAPONE
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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