-----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,
 K5/IQaGtQLmrVHookGHgRZDTMlYV2Zs7PE93PGiEyZ2zoulXNN1RH9lv1znq9RCW
 /EQZHcp/UHB+4Zd9ySe/oA==

<SEC-DOCUMENT>0000000000-10-016906.txt : 20100513
<SEC-HEADER>0000000000-10-016906.hdr.sgml : 20100513
<ACCEPTANCE-DATETIME>20100329103400
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-10-016906
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100329

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Xcorporeal, Inc.
		CENTRAL INDEX KEY:			0000752789
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845]
		IRS NUMBER:				752432011
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		12121 WILSHIRE BLVD.,
		STREET 2:		SUITE 350
		CITY:			LOS ANGELES,
		STATE:			CA
		ZIP:			90025
		BUSINESS PHONE:		310-923-9990

	MAIL ADDRESS:	
		STREET 1:		12121 WILSHIRE BLVD.,
		STREET 2:		SUITE 350
		CITY:			LOS ANGELES,
		STATE:			CA
		ZIP:			90025

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CT HOLDINGS ENTERPRISES INC
		DATE OF NAME CHANGE:	20060413

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CT HOLDINGS INC
		DATE OF NAME CHANGE:	20000114

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CITADEL TECHNOLOGY INC
		DATE OF NAME CHANGE:	19980528
PUBLIC REFERENCE ACCESSION NUMBER:		0001144204-10-014637
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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