CATCHER HOLDINGS, INC.
39526 Charlestown Pike
Hamilton, Virginia 20158-3322
December 7, 2006
Via Edgar and Facsimile
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3561
100 F Street, N.E.
Washington, DC 20549
| Attention: | Mr. John Reynolds, Assistant Director | |
| Ms. Janice McGuirk | ||
| Ms. Angela Halac |
| Re: | Catcher Holdings, Inc. (“the Company”) | |
| Registration Statement on Form SB-2 | ||
| File No. 333-133579 |
Acceleration Request | ||
Requested Date: | December 7, 2006 | |
Requested Time: | 5:00 p.m., Eastern Time | |
Ladies and Gentlemen:
Catcher Holdings, Inc. (the “Registrant”) hereby requests, in accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, that the Securities and Exchange Commission (the “Commission”) take appropriate action to make the Registrant’s Registration Statement on Form SB-2 (File No. 333-133579) effective at the Requested Date and Requested Time as set forth above or as soon thereafter as practicable.
In delivering such request, the Registrant acknowledges and agrees that:
| • | should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| • | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| • | the Registrant may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please advise the undersigned at (925) 949-8309 and J. Nathan Jensen of Morrison & Foerster LLP at (858) 720-7912 when the order permitting such Registration Statement to become effective is issued.
| Very truly yours, | ||
| CATCHER HOLDINGS, INC. | ||
| By: | /s/ Denis McCarthy | |
| Denis McCarthy | ||
| Chief Financial Officer | ||
cc: Jeremy D. Glaser, Morrison & Foerster LLP
