August 01, 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 our correspondence dated July 18, 2008 pertaining to the SEC comment letter of July 18, 2008, we have received a response from our legal attorney, Dennis Brovarone. We will RE-file and amend the 10K by August 06, 2008 as is required by the SEC rules and regulations.
Should you wish to contact us, please call 1-403-290-0264.
Thank You
Regards,
Douglas Mac Donald
President & CEO
Westsphere Asset Corporation, Inc.
Cc: Kim Law
CFO