Leonard W. Burningham
Lawyer
Hermes Building * Suite 205
455 East Fifth South
Salt Lake City, Utah 84111-3323
Of Counsel Telephone (801) 363-7411
Branden T. Burningham, Esq. Fax (801) 355-7126
Bradley C. Burningham, Esq. e-mail lwb@burninglaw.com
June 12, 2007
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Attention: Tia Jenkins
Senior Assistant Chief Accountant
Office of Emerging Growth Companies
Raj Rajan
Division of Corporation Finance
Mail Stop 3561
Facsimile No.: 202-772-9202
Re: Reflect Scientific, Inc.
Form 10-QSB for the fiscal quarter ended September 30, 2006
Filed November 14, 2006
File No. 000-31377
Dear Ms. Jenkins and Mr. Rajan:
This letter is to confirm the filing by the Company of the amended 10QSB for the quarter ended September 30, 2006, on Form 10QSB/A-1 on June 11, 2007, and the filing of an 8-K Current Report for Item 4.02 regarding non-reliance on previously issued financial statements, today.
The Company would appreciate it if you would promptly review these filings.
If you have any further comments, we can discuss these in a conference call that I will arrange with you or you can call me to arrange.
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June 12, 2007
Thank you.
Yours very sincerely,
/s/Leonard W. Burningham
Leonard W. Burningham
LWB/sg