-----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, G/6PEoOzumNpQ64pWMnek+qOMWlHHZXXQq/G+gRAXmxrj+BsHMKXCNcgR6v2dA4c 1HcnQLaS9C5LC/vZkTNKMA== 0001129120-08-000004.txt : 20081114 0001129120-08-000004.hdr.sgml : 20081114 20080724135118 ACCESSION NUMBER: 0001129120-08-000004 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080724 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 FORMER COMPANY: FORMER CONFORMED NAME: WESTSPHERE ASSET CORP INC DATE OF NAME CHANGE: 20001129 CORRESP 1 filename1.htm Converted by EDGARwiz







July 22, 2008


United States

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 205049


Attention: Brittany Ebbertt


Dear Brittany


Re:

Westsphere Asset Corporation, Inc.

Form 10-KSB for fiscal Year End December 31, 2007

Filed April 15, 2008-07-24 File No. 000-32051


Further to your correspondence dated July 18, 2008 pertaining to the SEC comment letter of July 18, 2008, we have been in contact with our legal attorney, Dennis Brovarone. Mr. Brovarone communicated to us in an e-mail that he felt we were exempt from the 404 Assessment report since our year end is Dec.31.  We have had an internal control assessment over Financial Reporting. Mr. Brovarone is in the process of reviewing the Security regulations and will then advise us. We will file a report and amend the 10K within 30 days if this is required by the SEC rules and regulations.


Thank You

Regards,


Douglas Mac Donald

President & CEO

Westsphere Asset Corporation, Inc.


Cc: Kim Law

CFO



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