LAW OFFICES OF
IWONA J. ALAMI
620 NEWPORT CENTER DR., SUITE 1100
NEWPORT BEACH, CALIFORNIA 92660
(949)760-6880
FAX: (949) 495-9927
E-MAIL: ALAMILAW@AOL.COM
May 1, 2013
Ryan Rohn
Staff Accountant
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 205-49
| RE: | AMARU, INC. FORM 8-K, Item 4.02 FILED APRIL 23, 2013 FILE NO.000-32695 |
Dear Mr. Rohn:
Amaru, Inc. ("the Company") responds to the Staff's comment letter dated April 25, 2013 by enclosing a copy of this letter via Edgar filing system. The amended Form 8-K, Item 4.02 will be filed by the Company via Edgar filing system.
The Staff's comments are addressed by their corresponding numbers and are accompanied by the Company's responses thereto.
1. Duly noted. The letter from WilsonMorgan, LLP. has been attached as an exhibit to Form 8-K/A.
In accordance, with your request, the Company acknowledges that:
| · | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| · | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing: 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. |
Very truly yours,
/s/ Iwona J. Alami
