March 9, 2006
Larry Spirgel
Assistant Director
U.S. Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3720 Building 2
Washington, D.C. 20549
| RE: | Yak Communications Inc. (the “Company”) |
| Forms 10-K and 10-K/A for the fiscal year ended June 30, 2005 |
| Filed September 28, 2005 and October 28, 2005, respectively |
| Form 10-Q for the quarter ended September 30, 2005 |
| Filed November 14, 2005 |
Dear Mr. Spirgel:
This letter confirms our conversation today with Joe Cascarano whereby we requested an additional extension to file our response to the Staff’s letter of February 16, 2006. We expect to have our response delivered to you on or prior to the new due date of March 16, 2006.
Should you have any further questions regarding the foregoing or require any further information, please feel free to call me at (647) 722-7091.
Sincerely,
/s/ Paul Broude |
| Paul Broude |
| Principal Financial Officer |
YAK Communications Inc.
20803 Biscayne Boulevard #305 Aventura, FL 33180 • T: 305-933-8322 • F: 305-933-6833 • www.yak.com