December 2, 2008
| To: | Division of Corporation Finance |
| Securities and Exchange Commission |
| From: | Vertical Computer Systems, Inc. (the “Company”) |
| Re: | Vertical Computer Systems, Inc. |
| Form 10-KSB for the Fiscal Year ended December 31, 2007 | |
| Filed April 22, 2008 | |
| Form 10-Q for the Quarterly Period ended June 30, 2008 | |
| Filed August 19, 2008 | |
| File No. 000-28685 |
We respectfully request an extension of an additional 10 business days to complete the Company’s responses to the Commission’s Comment Letter dated November 14, 2008. We telephoned the Division of Corporation Finance on November 26, 2008 to make such a request and received verbal approval. The granting of our request would make our responses to the Commission’s Comment Letter due on or before December 16, 2008.
| Sincerely, | ||
| By: | /s/ David Braun | |
| Name: | David Braun | |
| Title: | Chief Financial Officer | |
| Company: | Vertical Computer Systems, Inc. | |
| http://www.vcsy.com | 101 W. Renner Road, Suite 300▪ Richardson, TX 75082 | |
| Email: corporate@vcsy.com | Tel: (817) 348-8717 ▪ Fax: (512) 692-1836 |