5001 Baum Blvd, Suite 770
Pittsburgh, Pennsylvania 15213
June 8, 2012
Securities and Exchange Commission
Division of Corporation Finance
Attn: Maryse Mills-Apenteng
100 F Street N.E.
Washington DC 20549
Re:
Wizzard Software Corporation (the “Company”)
Fourth Revised Preliminary Proxy Statement on Schedule 14A
Filed June 8, 2012
File No. 001-33935
Dear Maryse Mills-Apenteng:
Filed herewith is the above-referenced revised preliminary proxy statement, which has been prepared pursuant to your oral comment of June 6, 2012, and your telephone conversation with the Company’s securities counsel, Branden T. Burningham, on today’s date. This revised preliminary proxy statement contains one change, which is indicated on page 26.
If you have any further comments or would like to discuss the response outlined above, please contact me at your convenience.
Sincerely,
/s/John Busshaus
John Busshaus
Chief Financial Officer