April 13, 2007 United States Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 Attention: David Edgar - Staff Accountant Brad Skinner - Accounting Branch Chief Re: Cintel Corp. Form 10-KSB for Fiscal Year Ended December 31, 2005 File April 17, 2006 Ladies and Gentlemen: We are counsel to Cintel Corp. (the “Company”). On behalf of the Company we hereby advise you that the Company is unable, without undue hardship, to respond within 10 business days to your letter dated March 29, 2007. We are hereby requesting an extension of the date to respond until, on or before April 27, 2007. If you have any questions, please contact the undersigned. Very truly yours, /s/ Marcelle S. Balcombe Marcelle S. Balcombe |
