RICHARDSON & PATEL LLP
10900 Wilshire Boulevard
Suite 500
Los Angeles, California 90024
Telephone (310) 208-1182
Facsimile (310) 208-1154
September 11, 2009
VIA EDGAR
Kathleen Collins, Accounting Branch Chief
U. S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | | Ableauctions.com, Inc. |
| | | Form 10-K for the Fiscal Year December 31, 2008 |
| | | Filed on March 25, 2009 |
| | | Your File No. 001-15931 |
Dear Ms. Collins:
This letter will confirm our telephone conference today wherein I indicated that Ableauctions.com, Inc. will require additional time to file a response to the comment letter that you issued on August 31, 2009 relating to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2008. The Company expects to file its response no later than September 25, 2009.
Very truly yours,
RICHARDSON & PATEL LLP
By:/s/ Mary Ann Sapone
MARY ANN SAPONE
