COMPUPRINT, INC.
99 Park Avenue, 16th Floor
New York, NY 10016
212-286-9197
July 11, 2006
VIA ELECTRONIC TRANSMISSION
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Attn.: Carmen Moncada-Terry
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, DC 20549
Re: CompuPrint, Inc.
Registration Statement on Form SB-2
File No. 333-127815
Commissioners:
In accordance with Rule 461 of the General Rules and Regulations
promulgated under the Securities Act of 1933, CompuPrint, Inc. (the "Company")
hereby requests that the captioned Registration Statement be declared effective
on July 12, 2006 at 2 p.m., or as soon thereafter as practicable.
The Company confirms its responsibilities under the Securities Act of 1933
and the Securities Exchange Act of 1934 as they relate to the offering of the
securities specified in Registration Statement.
The Company acknowledges that:
(1) should the Commission or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing;
(2) the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve the Company from its full responsibility for the adequacy and
accuracy of the disclosure in the filing; and
(3) the Company may not assert staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the
United States.
The Company will cooperate with you in any way necessary to meet this
schedule. Thank you very much for your attention to this matter.
Very truly yours,
CompuPrint, Inc.
By: /s/ Dan Brecher
Dan Brecher
Managing Director