247MGI, Inc.
1007 N. Federal Hwy, D-6
Fort Lauderdale, FL 33304
954-323-2516 Fax: 954-323-2542
October 15, 2007
Regina Balderas
Staff Accountant
Securities and Exchange Commission
Washington, D.C. 20549
Re: Time Extension
As per our phone conversation we have received your letter referencing a limited review of our financial statements and related disclosures. As indicated we recently moved and the letter was misplaced until I discovered it the other day. We will respond to your comments by Friday October 26, 2007.
Regards,
/s/Matthew P. Dwyer
Matthew P. Dwyer
President