DIANE D. DALMY
ATTORNEY AT LAW
8965 W. CORNELL PLACE
LAKEWOOD, COLORADO 80227
303.985.9324 (telephone)
303.988.6954 (facsimile)
email: ddalmy@earthlink.net
April 27, 2010
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549
| Attn: | Jennifer Monick |
| | Senior Staff Accountant |
| | Robert Telewicz |
| | Senior Staff Accountant |
| Re: | New Media Lottery Services, Inc. |
| | Form 10-K for Fiscal Year Ended April 30, 2009 |
| | Form 10-Q for Quarterly Period Ended October 31, 2009 |
| | File No. 000-349884 |
To Whom It May Concern:
On behalf of New Media Lottery Services, Inc., a Delaware corporation (the “Company”), this letter is to confirm receipt of the letter from the Securities and Exchange Commission letter dated February 4, 2010 (the “SEC Letter”). Based upon my telephone conference with Ms. Monick, we will be responding to the comments in the SEC Letter and filing the Company’s amended Form 10-K for fiscal year ended April 30, 2009 and amended Form 10-Q for quarterly period ended October 31, 2009 by the deadline provided in the extension to May 15, 2010.
Sincerely,
Diane D. Dalmy
