PACIFIC WEBWORKS, INC. [logo]
July 2, 2009
Via EDGAR
Mr. 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
File No. 000-26731
Dear Mr. Kronforst,
Pacific WebWorks Inc. (the “Company”) is filing Amendment No. 1 to its Form 10-K for the year ended December 31, 2007 which has been revised in accordance with your prior comments. At this time, the Company is working on the amendments to the quarterly periods of 2008 and we hope to file those amendments before July 10, 2009.
Thank you for your patience in this process. If you have further questions or comments, please contact the Company’s counsel, Cindy Shy, at (435) 674-1282 or fax (435) 673-2127.
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
