-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 DWedtjnGFHK97WIraZ4t9KMalpcwYNgYbXIEIDmjwfKPz+0HPOhCEw87qMDU83Gg
 7F8qOBEjUyDMJHPFgU67gQ==

<SEC-DOCUMENT>0000000000-05-052846.txt : 20060815
<SEC-HEADER>0000000000-05-052846.hdr.sgml : 20060815
<ACCEPTANCE-DATETIME>20051017105513
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-052846
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051017

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BESTNET COMMUNICATIONS CORP
		CENTRAL INDEX KEY:			0000799694
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				861006416
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		2850 THORNHILLS AVE. SE
		STREET 2:		SUITE 104
		CITY:			GRAND RAPIDS
		STATE:			MI
		ZIP:			49546
		BUSINESS PHONE:		616-977-9933

	MAIL ADDRESS:	
		STREET 1:		2850 THORNHILLS AVE. SE
		STREET 2:		SUITE 104
		CITY:			GRAND RAPIDS
		STATE:			MI
		ZIP:			49546

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WAVETECH INTERNATIONAL INC
		DATE OF NAME CHANGE:	19980225

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WAVETECH INC
		DATE OF NAME CHANGE:	19920703
PUBLIC REFERENCE ACCESSION NUMBER:		0001108890-05-000604
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 3561-CF/AD 11
      						October 17, 2005

Via U.S. Mail and Fax (616) 977 9955

Mr. Michael A. Kramarz, Chief Financial Officer
Bestnet Communications Corp.
5075 Cascade Road SE, Suite A
Grand Rapids, Michigan 49546

	RE:	Bestnet Communications Corp.
      Form 10-KSB/A for the fiscal year ended August 31, 2004
		Filed September 14, 2005
      File No. 0-15482

Dear Mr. Kramarz:

      We have completed our review of the above filing and do not,
at
this time, have any further comments.

							Sincerely,


							Larry Spirgel
								Assistant Director


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