HAN LOGISTICS, INC.
5925 Starcrest Avenue
Reno, Nevada 89523
August 7, 2007
Robert Telewicz, Staff Accountant
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Re: Han Logistics, Inc., a Nevada corporation (the “Company”)
Annual Report on Form 10-KSB for the calendar year ended December 31, 2006
Commission File No. 000-52273
Dear Mr. Telewicz:
In connection with responding to the staff’s comment letter, dated April 26, 2007, with respect to Company’s filings reviewed by the staff, the Company hereby acknowledges that:
The Company is responsible for the adequacy and accuracy of the disclosure in the filings;
Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and
The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
HAN LOGISTICS, INC.
By/s/ Amee Han Lombardi
Amee Han Lombardi, President