Freight Management Corp.
                                    Suite 200
                                8275 Eastern Ave
                              Las Vegas, NV, 89123


August 24, 2009

Ms. Effie Simpson
Staff Accountant
Securities and Exchange Commission
Division of Corporate Finance
Washington D.C. 20549

Re: Freight Management Corp.
    Form 8-K filed August 6, 2009
    File No. 000-53127

Dear Ms. Simpson:

We are writing in response to your comment letter dated August 12, 2009, in
connection with the above-referenced filing.

     1.   We have revised our disclosure and filed an amended 8-K to ensure that
          includes all of the required of ITEM 304 of Regulation S-K, and
          specifically covers subsequent periods to the date of dismissal rather
          than just subsequent periods.

     2.   We have filed a new Exhibit 16 letter from the former independent
          accountant under which they acknowledge their agreement with the
          revised disclosure in the Form 8-K/A.

We also acknowledge that:

     1.   the company is responsible for the adequacy and accuracy of the
          disclosure in the filing;

     2.   staff comments or changes to disclosure in response to staff comments
          do not foreclose the Commission from taking any action with respect to
          the filing; and

     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.

Sincerely;


/s/ Ibrahim Abotaleb
-------------------------------
Ibrahim Abotaleb
President and Director