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<SEC-DOCUMENT>0001169232-08-000220.txt : 20080505
<SEC-HEADER>0001169232-08-000220.hdr.sgml : 20080505
<ACCEPTANCE-DATETIME>20080114170350
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001169232-08-000220
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PAID INC
		CENTRAL INDEX KEY:			0001017655
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		IRS NUMBER:				731479833
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		4 BRUSSELS STREET
		STREET 2:		SUITE 220
		CITY:			WORCESTER
		STATE:			MA
		ZIP:			01610
		BUSINESS PHONE:		5166254040

	MAIL ADDRESS:	
		STREET 1:		7633 EAST 63RD PL
		STREET 2:		SUITE 220
		CITY:			TULSA
		STATE:			OK
		ZIP:			74133

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SALES ONLINE DIRECT INC
		DATE OF NAME CHANGE:	19990525

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SECURITIES RESOLUTION ADVISORS INC
		DATE OF NAME CHANGE:	19980814

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ROSE INTERNATIONAL LTD
		DATE OF NAME CHANGE:	19960627
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                                MIRICK O'CONNELL
                                Attorneys at Law
                            ------------------------
                    Mirick, O'Connell, DeMallie & Lougee, LLP


                                                      Direct Line (508) 929-1622
                                                      Direct Fax (508) 463-1395
                                                      marefolo@modl.com


                                        January 14, 2008


VIA EDGAR
- ---------
Mr. William Choi
Branch Chief
Division of Corporate Finance
U.S. Securities and Exchange Commission
Washington, DC 20549-0404


         Re:     Paid, Inc.
                 Form 10-KSB for the Fiscal Year Ended December 31, 2006
                 Filed April 4, 2007
                 File No. 0-28720
                 ---------------------------------------------------------------

Dear Mr. Choi:

This Firm serves as counsel to Paid, Inc. By letter dated December 31, 2007, you
provided comments to Paid, Inc. and requested a response within 10 business
days, or asked us to provide a date when Paid, Inc. will expect to respond. At
your direction, we have communicated with Mr. Andrew Blume, who confirmed that
we may respond by January 31, 2008 if we send a confirmatory correspondence by
Edgar. Thank you for your attention to this matter.

                                                           Very truly yours,

                                                           /s/ Michael A. Refolo

                                                           Michael A. Refolo
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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