GERALD R. TUSKEY, PERSONAL LAW CORPORATION
Suite 1000, 409 Granville Street
Vancouver, B.C.
V6C 1T2 Canada
Telephone: (604)681-9588
Facsimile: (604)688-4933
Email: gtuskey@telus.net
March 3, 2005
VIA COURIER/EDGAR FILING
U.S. Securities and Exchange
450 Fifth Street, N.W.
Mail Stop 03-05
Washington, D.C. 20549
Attention: Mr. Daniel H. Morris, Attorney-Adviser
Division of Corporation Finance
- and -
Attention: Ms. Sara W. Dunton, Branch Chief
Dear Mr. Morris and Ms. Dunton:
Re: Bingo.com, Inc. (the "Company")
- - Amendment No. 4 to Form S-4 filed February 23, 2005
- File No. 333-120120
Further to our telephone conversation of this morning, I enclose three blackline copies and one clean copy of amendment no. 5 to the Company's S-4. As requested, we are filing the front page of the S-4, Part II of the S-4 and the amended opinion of Wigley & Associates. Our request for acceleration of effectiveness is also enclosed.
Yours truly,
Gerald R. Tuskey,
Personal Law Corporation
Per: /s/Gerald R. Tuskey
Gerald R. Tuskey
Enclosures
cc: Bingo.com, Inc.
Attn. Mr. T.M. Williams
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