MIRICK O’CONNELL
Attorneys at Law
________________________
Mirick, O’Connell, DeMallie & Lougee, LLP
Direct Line (508) 929-1622
Direct Fax (508) 463-1395
marefolo@modl.com
March 5, 2008
VIA EDGAR
Mr. William Choi
Branch Chief
Division of Corporate Finance
U.S. Securities and Exchange Commission
Washington, DC 20549-0404
Re: | Paid, Inc. Form 10-KSB for the Fiscal Year Ended December 31, 2006 Filed April 4, 2007 File No. 0-28720
|
Dear Mr. Choi:
This Firm serves as counsel to Paid, Inc. By letter dated February 19, 2008, you provided additional comments to Paid, Inc. and requested a response within 10 business days, or asked us to provide a date when Paid, Inc. will expect to respond. We have communicated with Mr. Andrew Blume, and based on that call, we confirm in writing that we expect to respond on or around March 13, 2008. Thank you for your attention to this matter.
Very truly yours,
/s/ Michael A. Refolo
Michael A. Refolo
