Gary R. Henrie

Attorney at Law

3518 N. 1450 W.                                                                                                                                                                                                                                                                                                                                                                              Telephone:  801-310-1419

Pleasant Grove, UT  84062                                                                                                                                                                                                                                                                                                                                                      E-mail:  grhlaw@hotmail.com

March 1, 2012

Via EDGAR

THE UNITED STATES SECURITIES

AND EXCHANGE COMMISSION

Mr. Larry Spirgel

Assistant Director

Division of Corporation Finance

Washington, D.C. 20549-0404

Re:           Meganet Corporation

Registration Statement on Form S-1

Filed August 12, 2011

File No. 333-176256

Dear Mr. Spirgel:

This letter accompanies the filing of Amendment No. 3 to the above referenced filing.  After the staff’s review of Amendment No. 2, we received an oral comment that the staff had no more comments other than the fact that the financial statements in the S-1 needed to be brought current.  Amendment No. 3 contains current financial statements.  We also made changes in the body of the document necessary to keep the document consistent with the numbers in the current financial statements.

Very truly yours,

/s/ Gary R. Henrie

Gary R. Henrie

Outside Counsel to the Company