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 and your more recent comment letter of August 15, 2008, we have received a response from our legal attorney, Dennis Brovarone. As per your request we are also attaching the amendment to this filing for your review prior to filing the amended 10K. Would you please let us know if this amended letter is acceptable.If this meets with your approval, we will RE-file and amend the 10K by August 22 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