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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001019687-09-003485.txt : 20091120
<SEC-HEADER>0001019687-09-003485.hdr.sgml : 20091120
<ACCEPTANCE-DATETIME>20090929172421
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001019687-09-003485
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090929

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FRANKLIN WIRELESS CORP
		CENTRAL INDEX KEY:			0000722572
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE & TELEGRAPH APPARATUS [3661]
		IRS NUMBER:				953733534
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		5440 MOREHOUSE DR. #1000
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92121
		BUSINESS PHONE:		858-623-0000

	MAIL ADDRESS:	
		STREET 1:		5440 MOREHOUSE DR. #1000
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FRANKLIN TELECOMMUNICATIONS CORP
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ABM COMPUTER SYSTEMS
		DATE OF NAME CHANGE:	19870317

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AUTOMATED BUSINESS MACHINES INC
		DATE OF NAME CHANGE:	19830802
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
<PAGE>

                               HADDAN & ZEPFEL LLP
                       500 Newport Center Drive, Suite 580
                             Newport Beach, CA 92660
                                 (949) 706-6000
                                 (949) 706-6060
                                   (facsimile)
                          e-mail: rjz@haddanzepfel.com

                               September 29, 2009

                                                                        BY EDGAR
Melissa Kindelan
Securities and Exchange Commission
Station Place
100 F St., NE
Washington, D.C. 20549

         Re:    Franklin Wireless Corp.
                Form 8-K Filed September 16, 2009
                File 0011-14891

Dear Ms. Kindelan:

         Concurrently with the filing of this letter we are filing Amendment No.
1 to the Report on Form 8-K, dated July 27, 2009, of Franklin Wireless Corp.
(the "Company"). Amendment No. 1 is responsive to your comment letter dated
September 21, 2009.

         The third paragraph of paragraph (a) of Item 4.01 has been revised to
clarify that there were no disagreements with the accountants during the past
two fiscal years and until the date of the accountants' dismissal.

         Also, Exhibit 16.1 has been updated and re-signed.

         Finally, we are filing, as a separate correspondence file, a letter
from the Company responsive to the penultimate paragraph of your letter.


                                    Very truly yours,

                                    /s/ ROBERT J. ZEPFEL
                                    --------------------
                                    Robert J. Zepfel

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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