June 20, 2008
Melissa Hauber
Senior Staff Accountant
United States Securities and Exchange Commission
Re: U.S. Securities and Exchange Commission (the “Commission”) inquiry letter dated June 5, 2008
File No. 0-30786
Dear Melissa,
We have received your letter dated June 5, 2008 regarding your review of our Form 10-KSB for our Fiscal Year Ended December 31, 2007 and our Form 10-Q for our Fiscal Quarter Ended March 31, 2008, File No. 0-30786. Per our telephone conversation yesterday, the purpose of this letter is to notify the Commission that Nighthawk Systems is preparing our response letter and intends to file that response letter on or before June 27, 2008.
Sincerely,
/s/ H. Douglas Saathoff |
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H. Douglas Saathoff |
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Chief Executive Officer |
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NIGHTHAWK SYSTEMS EXECUTIVE OFFICES
10715 GULFDALE, STE. 200 SAN ANTONIO, TEXAS 78216
Telephone 210 341 4811 fax 210 341 2011