WIZZARD SOFTWARE CORPORATION
5001 Baum Boulevard, Suite 770
Pittsburgh, Pennsylvania 15213
Telephone: (412) 621-0902
December 10, 2009
Maryse Mills-Apenteng
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re:
Registration Statement on Form S-3/A-2 of Wizzard Software Corporation, a
Colorado corporation (the “Company”)
Commission File No. 333-162142
Dear Ms. Mills-Apenteng:
The Company respectfully requests acceleration of effectiveness of the above-referenced Registration Statement to 3:00 p.m. EST on Friday, December 11, 2009, or as soon as possible thereafter.
Please contact our securities counsel, Branden T. Burningham, Esq., at (801) 363-7411 with any questions or comments you may have.
Thank you.
WIZZARD SOFTWARE CORPORATION,
a Colorado corporation
By/s/ Christopher J. Spencer
Christopher J. Spencer, President