MacroSolve, Inc.

5800 E. Skelly Drive #300

Tulsa, OK 74135

July 22, 2008

VIA EDGAR AND FACSIMILE

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

Attention:  Mark P. Shuman

RE: MacroSolve, Inc. Amendment No. 2 to Form S-1/A Filed June 13, 2008
File number 333-150332

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), MacroSolve Inc.(the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 4:00, Eastern Time, on 25 July, 2008, or as soon thereafter as possible.

We hereby acknowledge the following:

·      that should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

·      the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

·      the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

MACROSOLVE INC.
By:	/s/ Jim McGill
	Name: Jim McGill
	Title: Chief Executive Officer