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Alias Born 01/24/2005

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Thursday, 02/10/2005 3:46:49 PM

Thursday, February 10, 2005 3:46:49 PM

Post# of 122024
David Elder, Director
Office of Enforcement
Unites States Food and Drug Administration

Sent by Fax-(301) 594-4638

Subject: Potentially Fraudulent Claims Regarding Type II Diabetes Treatment

Dear Mr. Elder:

This letter concerns what I believe to be fraudulent claims made by the Hee Corporation in the course of their aggressive promotion of the company’s penny stock, traded on the Pink Sheets under the symbol HCCF. Hee has offices located at 6209 N K61 Highway Hutchinson, Ks 67502. Their company website is located at:

http://www.hee-corp.com/

The company has made a variety of claims regarding the efficacy of their “natural” product in the treatment of Type II diabetes. Their most recent press release makes what I consider to be specific claims that should classify their product as a drug subject to FDA review:

The effectiveness has been startling, not only for the symptoms of Type II Diabetes, but it has the added benefit of dramatically reducing weight. Patients taking the tablets find they can live a normal life, eating what they want and yet keeping themselves on normal glucose level while taking HPB-84, which HEE Corp has the exclusive world-wide rights. [sic]
The full text of the release is located at:

http://biz.yahoo.com/bw/050209/95931_1.html

With the exception of a two subject “study” the company has released no information regarding scientific evaluation of the safety and effectiveness of their proposed product, and they have certainly not submitted an application to your agency for review.

Since the product has yet to be marketed, you may not have jurisdiction in this matter. I did, however, wish to alert you to its claimed imminent release, and to what I consider to be fraudulent claims of its treatment effectiveness.

Sincerely,