January 18, 2012
Stephen Krikorian
Accounting Branch Chief
US Securities and Exchange Commission
Washington, DC 20549
Re: Titan Trading Analytics Inc. (“the Company”)
Form 20-F for the fiscal year ended October 31, 2010
Filed April 29, 2011
File No. 000-25289
Dear Mr. Krikorian:
In response to your letter dated January 11, 2012, we have amended the Form 20-F filing for
the year ended October 31, 2010 to include the Audit Report for the year ended October 31,
2009.
In addition, we acknowledge that:
| • | The Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| • | Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| • | The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please do not hesitate to contact me with any other questions or requests.
Yours very truly,
TITAN TRADING ANALYTICS INC.
John Coulter Chief Executive Officer
HEAD OFFICE #120, 4445 CALGARY TRAIL EDMONTON, A8 T6H 5R7 PHONE 780.438.1239 FAX 780.438.1249 |