October 24, 2006
April Sifford
Branch Chief
United States Securities and Exchange Commission
Washington, D.C. 20549
Re: Caspian Services, Inc.
Form 10-KSB for the Fiscal Year Ended September 30, 2005
Filed January 12, 2006
File No.: 000-33215
Dear Ms. Sifford:
In connection with the Company’s responses to comments raised by the staff at the Securities and Exchange Commission in your letter dated September 26, 2006, the Company acknowledges that:
| o | it is responsible for the adequacy and accuracy of the disclosure in its filings; |
| o | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| o | it may not assert staff comments as a defense in a proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
If you have any questions or require additional information, please contact me directly.
Sincerely,
Laird Garrard
Chief Executive Officer
