January 31, 2007

-----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, OMfH3cKIh0DxsVu9wJAzbHe31V+v8I9ge9BF4d9gZz9QSuLO7Gn4kWRav2KsvsbU H7GwmfF3Egws801DSLOr6Q== 0001129120-07-000004.txt : 20070709 0001129120-07-000004.hdr.sgml : 20070709 20070207170719 ACCESSION NUMBER: 0001129120-07-000004 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070207 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WESTSPHERE ASSET CORP INC CENTRAL INDEX KEY: 0001129120 STANDARD INDUSTRIAL CLASSIFICATION: FINANCE SERVICES [6199] IRS NUMBER: 980233968 STATE OF INCORPORATION: CO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2140 STREET 2: PEGASUS WAY N.E. CITY: CALGARY STATE: A0 ZIP: T2E 8M5 BUSINESS PHONE: 4032900264 MAIL ADDRESS: STREET 1: 2140 STREET 2: PEGASUS WAY N.E. CITY: CALGARY STATE: A0 ZIP: T2E 8M5 CORRESP 1 filename1.htm January 31, 2007

February 6, 2007

United States

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 205049

Attention: Mike Volley and Amit Pande

Original via post – copy via facsimile

Dear Sirs:

Re:

Westsphere Asset Corporation, Inc.

Form 10-KSB for Fiscal Year End December 31, 2004

Filed April 15, 2005

File No. 0-32051

Further to your correspondence dated January 8, 2007 and subsequent discussion with Westsphere Vice President Sonia Dreyer we are answering the comments outlined following:

Note 4 – Investments, page F-10

Item #2. This is to acknowledge that we will revise our future filings to present a roll forward that includes additions to and impairments of major intangible asset classes.

In connection with responding to your comments, we acknowledge that:

The Corporation 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.

Sincerely,

Douglas N. Mac Donald, President & CEO

Westsphere Asset Corporation, Inc.

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