SYSVIEW TECHNOLOGY, INC.
                              1722 TECHNOLOGY DRIVE
                           SAN JOSE, CALIFORNIA 95110
                                 (408) 436-9888

January 16, 2007


VIA EDGAR

Mark P. Shuman
United States Securities and Exchange Commission
100 F Street N.E.
Washington, DC 20549

         RE:      SYSVIEW TECHNOLOGY, INC. (THE "REGISTRANT")
                  FILE NO. 333-124313 (THE "REGISTRATION STATEMENT")

Dear Mr. Shuman:

         Pursuant to Rule 461 under the Securities Act of 1933, the Registrant
hereby requests acceleration of effectiveness of its Registration Statement so
that it will become effective at 4:30 p.m. on Thursday, January 18, 2007 or as
soon as practicable thereafter.

         The Registrant acknowledges that:

         1. Should the Securities and Exchange Commission (the "Commission") or
the staff, acting pursuant to delegated authority, declare the Registration
Statement effective, it does not foreclose the Commission from taking any action
with respect to the Registration Statement;

         2. The action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the Registration Statement effective, does not
relieve the Registrant from its full responsibility for the adequacy and
accuracy of the disclosure in the Registration Statement; and

         3. The Registrant may not assert the Commission's comments and the
declaration of effectiveness of the Registration Statement as a defense in any
proceeding initiated by the Commission or any person under the federal
securities laws of the United States.

         If you have any questions or comments, please feel free to contact me
at your earliest convenience.


                                            Very truly yours,

                                            /s/ Darwin Hu
                                            -------------
                                            Darwin Hu
                                            Chairman and Chief Executive Officer


cc:      Jody R. Samuels, Esq.