Northport Network Systems, Inc.: CORRESP - Filed by newsfilecorp.com

-----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, TgQLPWtldyUjgXExvSJ77cq63D5ytGvhNKOHRPi86gnjSWq1dKH6LyzdLr/H/AKr Stlx3uVf3I3h7fxULaNX1A== 0001062993-10-000688.txt : 20100423 0001062993-10-000688.hdr.sgml : 20100423 20100309120722 ACCESSION NUMBER: 0001062993-10-000688 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100309 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Northport Network Systems, Inc. CENTRAL INDEX KEY: 0001374976 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374] IRS NUMBER: 760674579 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: SUITE #4200, 601 UNION STREET CITY: SEATTLE STATE: WA ZIP: 98101 BUSINESS PHONE: 6262823681 MAIL ADDRESS: STREET 1: SUITE #4200, 601 UNION STREET CITY: SEATTLE STATE: WA ZIP: 98101 FORMER COMPANY: FORMER CONFORMED NAME: Northport Capital Inc. DATE OF NAME CHANGE: 20060907 CORRESP 1 filename1.htm Northport Network Systems, Inc.: CORRESP - Filed by newsfilecorp.com

Northport Network Systems Inc.
#4200, 601 Union Street, Seattle, Wa., 98101
Telephone: 206-652-3451

United States Securities and Exchange Commission
Washington, DC, 20549

Attention: Jaime G. John, Staff Accountant
Division of Corporate Finance

Dear Ms. John;

March 8, 2010

Re: Your file 000-52728 Northport Network Systems Inc.

Form 8-K filed February 18, 2010-03-08

Further to your February 23, 2010 letter, we acknowledge to you as required, the following;

	1.	Northport Network Systems Inc. (“the Company”) is responsible for the adequacy and accuracy of the disclosure in this and all of our filings.
	2.	SEC staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to our filing.
	3.	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.

Yours truly,

/s/ James Wang
James Wang, Director and Chief Financial Officer

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