Pacific
WebWorks
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December 20, 2006
Via EDGAR
Craig Wilson, Senior Assistant Chief Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
Mail Stop 4561, 100 F Street, N.E.
Washington, D.C. 20549
RE:
Pacific Webworks, Inc.
Forms 10-KSB for fiscal year ended December 31, 2005
Filed March 31, 2006
Dear Mr. Wilson,
Pacific WebWorks, Inc. (the “Company”) is requesting an extension for our response to your
comment letter dated December 15, 2006. The Company will be unable to prepare and file a
response to your comment letter by January 2, 2007 due to the Christmas and New Year’s
holidays. Accordingly, the Company requests that the due date of the response be extended to
January 16, 2007.
Thank you for your consideration of this request and please contact our counsel, Cindy Shy, at
435-674-1282, should you have any questions or concerns regarding this request for an
extension.
Sincerely,
/s/ Kenneth W. Bell
Kenneth W. Bell
Chief Executive Officer
voice: 801-578-9020
180 South 300 West, Suite 400
Salt Lake City, Utah 84101
www.pacificwebworks.com
fax: 801-578-9019
