July 7, 2006
United States
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 205049
Attention: Amit Pande
and Mr. Mike Volley
Dear Amit,
Re:
Westsphere Asset Corporation, Inc.
Form 10-KSB for Fiscal Year End December 31, 2004
Filed April 15, 2005
File No. 0-32051
Further to our correspondence dated June 08, 2006, July 07, 2006 and a conversation with Mr. Mike Volley August 14, 2006, pertaining to the SEC comment letter of February 10, 2006, would you please let us know if we are able to continue with an S8 filing? When I spoke with Mr. Volley, I was under the impression that we should hear one way or the other in a couple of weeks.
We are now nearing the end of our fiscal year and would like to know if we are able to proceed with normal business matters. Thank you for your assistance in this matter.
Regards,
Sonia Dreyer
Vice President
Westsphere Asset Corporation
Cc: Douglas N. Mac Donald
President & CEO
Cc: Kim Law
Vice President & CFO
2140 Pegasus Way N.E.• Calgary, Alberta, Canada• T2E 8M5
Tel: (403) 290-0264•Fax: (403) 290-1266
Web: www.westsphereasset.com•Email: info@westsphereasset.com