-----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, FvJfiKsdhjL+bREg7adCyrr5sNsAkvw3aLIA3oFzNvBlDbIUS0GBD93OuSVHGGkS of/SGfeH2CIS2GxsK4cUFA== 0001010412-09-000126.txt : 20090720 0001010412-09-000126.hdr.sgml : 20090719 20090604165732 ACCESSION NUMBER: 0001010412-09-000126 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090604 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WIZZARD SOFTWARE CORP /CO CENTRAL INDEX KEY: 0001074909 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 870575577 STATE OF INCORPORATION: CO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5001 BAUM BOULEVARD STREET 2: SUITE 770 CITY: PITTSBURGH STATE: PA ZIP: 15213 BUSINESS PHONE: 4126210902 MAIL ADDRESS: STREET 1: 5001 BAUM BOULEVARD STREET 2: SUITE 770 CITY: PITTSBURGH STATE: PA ZIP: 84121 FORMER COMPANY: FORMER CONFORMED NAME: BALANCED LIVING INC DATE OF NAME CHANGE: 19981208 CORRESP 1 filename1.htm WIZZARD SOFTWARE CORPORATION

WIZZARD SOFTWARE CORPORATION

5001 Baum Boulevard, Suite 770

Pittsburgh, Pennsylvania  15213

Telephone:  (412) 621-0902


June 4, 2009



Katherine Wray, Esq.

U. S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC  20549



Re:

Registration Statement on Form S-3-A1 of Wizzard Software Corporation, a     

Colorado corporation (the “Company”)


Commission File No. 333-158996


Dear Ms. Wray:


The Company respectfully requests acceleration of effectiveness of the above-referenced Registration Statement to 3:00 p.m. EDT on Friday, June 5, 2009.


The Company acknowledges that:


* should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;


* the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and


* the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.


Thank you very much.


WIZZARD SOFTWARE CORPORATION, a Colorado corporation


By /s/ Christopher J. Spencer

Christopher J. Spencer,     President  



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