CATCHER HOLDINGS, INC.
44084 Riverside Parkway
Leesburg, VA 20176
December 19, 2007
Via Edgar
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn: Jay Ingram
| Re: | Catcher Holdings, Inc. |
Registration Statement on Form SB-2 (File No. 333-146215)
| Acceleration Request | ||
| Requested Date: | December 21, 2007 | |
| 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. 333-146215) 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 company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| • | the company may not assert the declaration of effectiveness 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 Nate 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: | Nate Jensen, Esq., Morrison & Foerster LLP |
