July 21, 2005

VIA U.S Mail and Facsimile to (516) 239-2508
Mr. Jesse Dobrinsky, President
Cargo Connection Logistics Holding, Inc.
600 Bayview Avenue
Inwood, NY 11096

Re:	Cargo Connection Logistics Holding, Inc.
	Item 4.01 Form 8-K
      Filed June 22, 2005
	File No. 0-28223

Dear Mr. Dobrinsky:

      We have reviewed your filing and have the following
comments.  Where
indicated, we think you should revise your document in response to
these
comments.  If you disagree, we will consider your explanation as
to why
our comment is inapplicable or a revision is unnecessary.  Please
be as
detailed as necessary in your explanation.  In some of our
comments, we
may ask you to provide us with more information so we may better
understand your disclosure.  After reviewing this information, we
may
raise additional comments.

	Please understand that the purpose of our review process is
to assist
you in your compliance with the applicable disclosure requirements
and to
enhance the overall disclosure in your filing.  We look forward to
working
with you in these respects.  We welcome any questions you may have
about
our comments or any other aspect of our review.  Feel free to call
us at
the telephone numbers listed at the end of this letter.

1. Please revise paragraph (1)(i) to indicate that the former
accountant
was dismissed.  See Item 304(a)(1) of Regulation S-B.
2. Please revise paragraphs (1)(iii) and (iv) to indicate that the
most
recent interim period for which there were no disagreements or
reportable
events extends through June 17, 2005, the date of dismissal.  See
Item
304(a)(1)(iv) of Regulation S-B.
3. Provide a copy of these revised disclosures to the former
accountant
and request that it provide an updated letter addressed to the
Commission
stating whether or not it agrees with the revise statements.  File
the
updated letter at Exhibit 16.  See Item 304(a)(3) of Regulation S-
B.

	As appropriate, please amend your filing and respond to these
comments within five business days or tell us when you will
respond.
Please furnish a cover letter with your amendment that keys your
responses
to our comments and provides any requested information.  Detailed
cover
letters greatly facilitate our review.  Please understand that we
may have
additional comments after reviewing your amendment and responses
to our
comments.

	We urge all persons who are responsible for the accuracy and
adequacy
of the disclosure in the filing to be certain that the filing
includes all
information required under the Securities Exchange Act of 1934 and
that
they have provided all information investors require for an
informed
investment decision.  Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have
made.

	In connection with responding to our comments, please
provide, in
writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the
disclosure in the filing;

* staff comments or changes to disclosure in response to staff
comments do
not foreclose the Commission from taking any action with respect
to the
filing; and

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

      In addition, please be advised that the Division of
Enforcement has
access to all information you provide to the staff of the Division
of
Corporation Finance in our review of your filing or in response to
our
comments on your filing.

	If you have any questions, please call Gabrielle Malits at
(202) 551-
3702.

								Sincerely,



								Jill Davis
								Branch Chief


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Mr. Jesse Dobrinsky
Cargo Connection Logistics Holding, Inc.
July 21, 2005
page 1



UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
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