PACIFIC WEBWORKS, INC. [logo]
October 16, 2008
Via EDGAR
Mark Kronforst, Accounting Branch Chief
U.S. Securities and Exchange Commission
Mail Stop 4561, 100 F Street, N.E.
Washington, D.C. 20549
RE:
Pacific WebWorks, Inc.
Form 10-K for fiscal year ended December 31, 2007
Filed March 31, 2008
Dear Mr. Kronforst,
Pacific WebWorks, Inc. (the “Company”) has received your comment letter dated October 10, 2008. Due to pressing business matters the Company is unable to prepare a response within 10 business days that will address your comments with the specificity required. Accordingly, the Company requests that it may provide a response to your comment letter by November 10, 2008.
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 extension of time for our response.
Sincerely,
/s/Kenneth W. Bell
Kenneth W. Bell
Chief Executive Officer
230 W. 400 S. 1st FLR
Salt Lake City, Utah 84111
