-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, FmNoWPcYh0tTBfs2NW5eslj9V4jy2fS+ngvxnYi0s+gLYgQiv78cpqn6ObgtcMnc QLH1Z4koeCqggKv8gM6ryg== 0001016708-06-000008.txt : 20070119 0001016708-06-000008.hdr.sgml : 20070119 20060824144713 ACCESSION NUMBER: 0001016708-06-000008 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060824 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ENTHEOS TECHNOLOGIES INC CENTRAL INDEX KEY: 0001016708 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 980170247 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1628 WEST 1ST AVENUE STREET 2: UNIT 216 CITY: VANCOUVER STATE: A1 ZIP: V6J 1G1 BUSINESS PHONE: 604-659-5005 MAIL ADDRESS: STREET 1: 1628 WEST 1ST AVENUE STREET 2: UNIT 216 CITY: VANCOUVER STATE: A1 ZIP: V6J 1G1 FORMER COMPANY: FORMER CONFORMED NAME: WHATSONLINE COM INC DATE OF NAME CHANGE: 19990722 FORMER COMPANY: FORMER CONFORMED NAME: FAR WEST RESOURCES INC DATE OF NAME CHANGE: 19980112 CORRESP 1 filename1.htm [LETTERHEAD OF ENTHEOS TECHNOLOGIES, INC

ENTHEOS TECHNOLOGIES, INC.

SUITE 216 – 1628 WEST 1ST AVENUE

VANCOUVER, B.C.  V6J 1G1



August 24, 2006


BY EDGAR


Jorge L. Bonilla

Senior Staff Accountant

United States Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20649

Mail Stop 4561



Re:

Entheos Technologies, Inc.

File No. 000-30156

Form 10-K for Fiscal Year Ended

December 31, 2005


Dear Sir:


Reference is hereby made to your letter dated August 10, 2006 (the “August 10th Letter”).  The following response is keyed to your numbered comments set forth in the August 10th Letter.


Comment:


2.  Your support for your position furnished in your response to our prior comment two is not persuasive to us.  In future filings, revise your disclosure to properly disclose the common control relationship that exists between the Company and International Energy, Inc. in accordance with paragraph 4 of SFAS 57.


Response:


We acknowledge receipt of your letter and your comments.  We will provide appropriate disclosure in all future filings in accordance with paragraph 4 of SFAS 57.



Should you have any further questions, please do not hesitate to contact us.


Very truly yours,


Entheos Technologies, Inc.


By:  /s/ Harmel S. Rayat

Harmel S. Rayat, President



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