-----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, BJNngxdM+fvR8it0EobhIIRX0f/urnfF/9/wximphWxcGKBXjrmfNP25d0RYdwXw J6K4cmbE0OLv6u/lJD5o+g== 0001078782-08-000544.txt : 20080728 0001078782-08-000544.hdr.sgml : 20080728 20080423124238 ACCESSION NUMBER: 0001078782-08-000544 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080423 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HPC POS SYSTEM, CORP. CENTRAL INDEX KEY: 0001426808 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRONIC COMPUTERS [3571] IRS NUMBER: 260857573 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 220 LITTLE FALLS ROAD STREET 2: UNIT #4 CITY: CEDAR GROVE STATE: NJ ZIP: 07009 BUSINESS PHONE: 973-239-9666 MAIL ADDRESS: STREET 1: 220 LITTLE FALLS ROAD STREET 2: UNIT #4 CITY: CEDAR GROVE STATE: NJ ZIP: 07009 CORRESP 1 filename1.htm SEC Letter


GARY B. WOLFF, P.C.

COUNSELOR AT LAW

488 Madison Avenue  Suite 1100  New York, New York 10022

Tel: (212) 644-6446   Fax: (212) 644-6498   Email: wolffpc@verizon.net









April 10, 2008




Via Federal Express

Mark P. Shuman

Branch Chief Legal Department

Division of Corporate Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549


Re:

HPC POS System, Corp.

Registration Statement S-1/A1

File No.: 333-149188


Dear Mr. Shuman:


We are enclosing herewith a marked courtesy copy of first amendment to the above Issuer’s Form S-1 Registration Statement.


This amendment contains unaudited financial statements for the interim periods of December 31, 2007 and 2006 and discusses interim financials in the “Management's Discussion and Analysis or Plan of Operation” section.


Other substantive changes include: (a) clarification of certain disclosure regarding Rule 144 as indicated in “Risk Factor no. 14”, “Market for Securities” and “Plan of Distribution” sections of the Registration Statement and (b) conforming SB-2 to S-1 requirements.


If you have any questions please do not hesitate to call my office.


Very truly yours,

/s/ Gary B. Wolff  


Gary B. Wolff

/hk

enclosure



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