January 23, 2007
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: Daniel Gordon - Branch Chief
Dear Mr. Gordon:
Re: | Chineseworldnet.com Inc. Form 20-F for the year ended December 31, 2005 File No. 000-33051 |
By this letter, Chineseworldnet.com Inc. (the “Company”) acknowledges to the Securities and Exchange Commission (the “Commission”) 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 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. |
Yours sincerely,
/s/ Joe K. F. Tai
______________________________
Joe K. F. Tai
President and CEO
Chineseworldnet.com Inc.