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Scott
Galer
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Direct
Voice
Direct Fax
E-Mail
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818.444.4513
818.444.6313
sgaler@biztechlaw.com
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January
16, 2009
VIA
EDGAR
Securities
and Exchange Commission
Mail Stop
3561
Washington,
D.C. 20549-3561
Form
10-KSB for Fiscal Year Ended December 31, 2007
Filed
March 31, 2008
Amendment
No. 1 to Form 10-KSB for Fiscal Year Ended December 31,
2007
Filed
April 29, 2008
Form
10-Q for the Quarterly Period Ended September 30, 2008
Filed
November 14, 2008
Form
8-K filed July 7, 2008
File
No. 001-12555
Dear Mr.
Owings:
On behalf
of New Motion, Inc. (dba Atrinsic) (the “Company”),
we hereby inform you that the Company will respond to the Staff’s comment letter
dated December 16, 2008 on or before January 21, 2009.
If you
have any questions, please telephone me at (818) 444-4513.
| Sincerely, | |||
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/s/ Scott Galer | ||
| Scott Galer | |||
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cc:
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Burton
Katz
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| Andrew Zaref |