July 22, 2008
United States
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 205049
Attention: Brittany Ebbertt
Dear Brittany
Re:
Westsphere Asset Corporation, Inc.
Form 10-KSB for fiscal Year End December 31, 2007
Filed April 15, 2008-07-24 File No. 000-32051
Further to your correspondence dated July 18, 2008 pertaining to the SEC comment letter of July 18, 2008, we have been in contact with our legal attorney, Dennis Brovarone. Mr. Brovarone communicated to us in an e-mail that he felt we were exempt from the 404 Assessment report since our year end is Dec.31. We have had an internal control assessment over Financial Reporting. Mr. Brovarone is in the process of reviewing the Security regulations and will then advise us. We will file a report and amend the 10K within 30 days if this is required by the SEC rules and regulations.
Thank You
Regards,
Douglas Mac Donald
President & CEO
Westsphere Asset Corporation, Inc.
Cc: Kim Law
CFO