PACIFIC WEBWORKS, INC. [logo]
March 16, 2009
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
Response letter dated March 4, 2009
File No. 000-26731
Dear Mr. Kronforst,
Pacific WebWorks, Inc. (the “Company”) has received your comment letter dated March 4, 2009. The purpose of this letter is to inform you that the Company is unable to respond to your comment letter within 10 business days. The Company is currently focusing its efforts on preparation of the Form 10-K for the year ended December 31, 2008 and is unable to prepare a response by March 18, 2009. Accordingly, the Company intends to file its response by April 30, 2009.
Please contact our counsel, Cindy Shy, at 435-674-1282, should you have any questions or concerns regarding this extension of time to provide a response.
Sincerely,
/s/ Kenneth W. Bell
Kenneth W. Bell
Chief Executive Officer
voice: 801-578-9020
230 W 400 S., 1st. FLR
Salt Lake City, Utah 84111
www.pacificwebworks.com
fax: 801-578-9019