-----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, MrO5UHPATzGBTSHVc3p8OylomgJqfQsk3pXIDNfQQPeCD0nfPQONPbpqiy4ouBmi wrulJmGx1arRK9GyETkYwA== 0001129120-07-000008.txt : 20070709 0001129120-07-000008.hdr.sgml : 20070709 20070516194620 ACCESSION NUMBER: 0001129120-07-000008 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070516 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



May 16, 2007


United States

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C.  205049


Attention:  Mike Volley and Amit Pande


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 our conversation of March 2007, the filing of the 2006 10KSB, and the re-statement of the 2005 financials, we are inquiring as to the status of the comment letter of 2004.

Should there be any issues remaining to be addressed, would you please advise Sonja Dreyer at  fax 1-403-290-1266.


Thank you for your time.



Sincerely,



Sonja Dreyer, Vice President,

Westsphere Asset Corporation, Inc.







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