-----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, NVI/UjLGI+/5/6hUffGT/Lop54K3Jy1cj3P8j+YJR5hUP5dfNl91jGtt+QvYv4k/ ng55drx/389VFQR1ukbB2w== 0001144204-08-058168.txt : 20090313 0001144204-08-058168.hdr.sgml : 20090313 20081017105715 ACCESSION NUMBER: 0001144204-08-058168 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20081017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Orsus Xelent Technologies Inc CENTRAL INDEX KEY: 0001297024 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE & TELEGRAPH APPARATUS [3661] IRS NUMBER: 201198142 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 12TH FL, TOWER B, CHAOWAI MEN OFF BLDG STREET 2: 26 CHAOWAI STREET,, CHAOYANG DISC CITY: BEIJING STATE: F4 ZIP: 100020 BUSINESS PHONE: 86-10-8563777 MAIL ADDRESS: STREET 1: 12TH FL, TOWER B, CHAOWAI MEN OFF BLDG STREET 2: 26 CHAOWAI STREET,, CHAOYANG DISC CITY: BEIJING STATE: F4 ZIP: 100020 FORMER COMPANY: FORMER CONFORMED NAME: UNIVERSAL FLIRTS CORP. DATE OF NAME CHANGE: 20040713 CORRESP 1 filename1.htm
ORSUS XELENT TECHNOLOGIES, INC.
12th Floor, Tower B, Chaowai MEN Office Building
26 Chaowai Street, Chaoyang District
Beijing, People’s Republic Of China 100020
Tel: 86-10-85653777

October 16, 2008
VIA EDGAR FILING

Kathryn Jacobson
Staff Accountant
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
 
Form 10-K for fiscal year ended December 31, 2007
Filed April 1, 2008
File No. 001-33456

Dear Ms. Jacobson,

I am the President and Chief Executive Officer of Orsus Xelent Technologies, Inc. and I am writing on behalf of the Company in connection with the comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) set forth in the Staff’s letter, dated October 10, 2008, regarding the above referenced Form 10-K.

The Staff’s letter requested a response to the Staff’s comments within 10 business days from the date of the letter, or a notice informing the Staff of when we would provide the response. We are in the process of preparing the proper responses to the Staff’s comments and are coordinating our efforts with our auditors and legal counsel. We intend to provide the response to the Staff’s comments by November 3, 2008, which is 15 business days from the date of the Staff’s letter.

If you have any questions or require anything further in connection with this letter, please do not hesitate to contact myself or the Company’s legal counsel, Robert Matlin (212-536-4066) or Aaron Menzi (212-536-4883).

Yours sincerely,

/s/ Xin WANG

Xin WANG
President & Chief Executive Officer

cc:
Robert S. Matlin, Esq.
Aaron W. Menzi, Esq.
 
 
 
 
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