-----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,
 AEHOUc8sFm9i+Jn9Xc7Uzoi5BjkuubdnYbS2fsy0wJWIpsNvGPKyyCEKK9V1sATz
 7efDg30u+Ned1MvWo0w87g==

<SEC-DOCUMENT>0000000000-07-033176.txt : 20071003
<SEC-HEADER>0000000000-07-033176.hdr.sgml : 20071003
<ACCEPTANCE-DATETIME>20070709145356
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-033176
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070709

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CYBERDEFENDER CORP
		CENTRAL INDEX KEY:			0001377720
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				651205833
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		12121 WILSHIRE BOULEVARD, SUITE 350
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90025
		BUSINESS PHONE:		310-826-1781

	MAIL ADDRESS:	
		STREET 1:		12121 WILSHIRE BOULEVARD, SUITE 350
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90025
PUBLIC REFERENCE ACCESSION NUMBER:		0001144204-07-032270
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>upload.pdf
<DESCRIPTION>SB-2/A4 333-138430,  ACCTG COMMENTS ONLY.  MILLS-APENTENG, JACOBS | AKST, KRONFORST
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