Workstream (WSTM) CORRESP Correspondence with SEC

WORKSTREAM INC.

485 N. Keller Road, Suite 500

Maitland, Florida 32751

April 29, 2011

VIA EDGAR

Mr. Patrick Gilmore

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:	Workstream Inc.
	Form 10-K for the Fiscal Year Ended May 31, 2010
	Filed September 13, 2010
	File No. 001-15503

Dear Mr. Gilmore:

In connection with the filing by Workstream Inc. (the “Company”) through EDGAR with the Securities and Exchange Commission (the “Commission”) of amended Form 10-K, the Company acknowledges that:

  · it is responsible for the adequacy and accuracy of the disclosure in the filing;

  · 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

  · it may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,

/s/ John Long

John Long

Chief Executive Officer, Workstream Inc.