January 08,2007
United States
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 205049
Attention: Amit Pande
and Mr. Mike Volley
Dear Sirs:
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, a conversation with Mr. Volley August 14, 2006 and a letter filed Nov/01/2006, pertaining to the SEC comment letter of February 10, 2006, would you please let us know the status? We are preparing the 2006 annul filing and have concerns that we have not had a response from you in the matter of the 2004 annual filing as yet. Please let us know if there is any other information you require.
Thank you for your assistance in this matter.
Regards,
Sonja 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