MIAD Systems, LTD.
43 Riviera Drive, Unit 6
Markham, Ontario, Canada, L3R5J6
September 28, 2006
Mark P. Shuman, Branch Chief - Legal
U.S. Securities and Exchange Commission
Room 4561
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
RE:
MIAD Systems, Ltd.
Preliminary Proxy Statement on Schedule 14A
Filed August 21, 2006
File No. 0-30801
Dear Mr. Shuman:
On behalf of MIAD Systems, Ltd., a Canadian corporation (the “Company”), we hereby acknowledge the following in relation to our Definitive 14A Proxy Statement filed on September 28, 2006:
1.
The Company is responsible for the adequacy and accuracy of the disclosure in the filing;
2.
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
3.
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.
Sincerely yours,
MIAD Systems, LTD.
By:/s/Fung Ming, Director
