HOUSERAISING, INC.
4801 East Independence Boulevard, Suite 201
Charlotte, North Carolina 28212
(704) 532-2121
February 25, 2008
VIA FEDERAL EXPRESS
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D. C. 20549-7010
| ATTN: | Rufus Decker, Accounting Branch Chief |
| | Division of Corporation Finance |
| | |
| Re: | HouseRaising, Inc. |
| | Form 10-KSB for the fiscal year ended December 31, 2006 |
| | Form 10-QSB for the periods ending March 31, 2007, June 30, 2007 and September 30, 2007 |
| | File No. 0-50701 |
Ladies and Gentlemen:
As a follow-up to our previously submitted letter of February 6, 2008 and as per your request, we are providing you the following additional information.
The Company hereby acknowledges that 1) the company is responsible for the adequacy and accuracy of the disclosure in their filings; 2) 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 3) the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States.
Please let us know if you have any further questions.
Sincerely,
/s/ Richard A. von Gnechten
Richard A. von Gnechten
Chief Financial Officer
cc: Harold H. Martin, Esq.
