| ALTERNET SYSTEMS INC. |
| Suite 610-815 West Hastings Street |
| Vancouver BC |
| V6C 1B4 |
| Tel 604-608-2540 |
November 21 2005
| April Coleman |
| or |
| Craig Wilson |
| Senior Assistant Chief Accountant |
| Room 4561 |
| Division of Corporate Finance |
| Securities and Exchange Commission |
| Washington DC |
| USA 20549 |
Re: File No. 000-31909
Dear Sir / Madam
I have reviewed your letter and have the following responses to your inquiries:
Prior Comment No.1
Thank you for not objecting to our use of a Canadian audit firm at this time. I certify that Alternet Systems Inc. will engage a US audit firm if our operations in the United States become significant in the future.
Prior Comment No.2
All correspondence will be submitted via EDGAR.
Part 1, Item 3. Controls and Procedures
I have advised all persons responsible for filing our Form 10Q’s to enclose the information required by Items 307 and 3089(c) of Regulation SB.
Thank you for your time in this matter.
Yours truly,
| Griffin Jones |
| Director/Secretary |