Branden T. Burningham
Attorney at Law
455 East 500 South, Suite 205
Salt Lake City, Utah 84111
ADMITTED IN UTAH AND CALIFORNIA
TELEPHONE: (801) 363-7411
FACSIMILE: (801) 355-7126
June 27, 2008
Jennifer Fugario, Staff Accountant
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Re:
Wizzard Software Corporation, a Colorado corporation (the "Company")
Comment letter dated June 13, 2008, regarding Form 10-K for the fiscal year ended
December 31, 2007
Commission File No. 000-33381
Dear Ms. Fugario:
This letter will confirm our June 17th telephone conversation, during which I requested, on the Company’s behalf, an additional 10 business days to respond to the above-referenced comments beyond the 10 business days prescribed in the comment letter.
Please contact me with any questions or comments.
Thank you.
Sincerely yours,
/s/ Branden T. Burningham
Branden T. Burningham
cc:
Wizzard Software Corporation