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October 31, 2005
Division of Corporation Finance
Securities and Exchange Commission
Washington, D.C. _____
Re:
Edgetech Services, Inc; File No. 0-27397
Gentlemen:
The Commission staff has informed us that comments regarding our definitive proxy statement on Schedule 14A have been resolved.
In connection therewith, the staff has asked that we provide you with the following undertakings.
We acknowledge that the adequacy and accuracy of the disclosure in the filing is the responsibility of the registrant.
We acknowledge that staff comment or changes in response to staff comment in the proposed disclosure in the preliminary proxy materials do not foreclose the Commission from taking any action with respect to the filing.
Furthermore, we acknowledge that staff comment may not be asserted as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Thank you.
For Edgetech Services Inc.
s/s Xavier Roy