LAWLER & ASSOCIATES
a professional law corporation
1530 - 9th Avenue, S.E.
Calgary, Alberta T2G 0T7
Telephone: 403-693-8014
Facsimile: 403-272-3620
W. Scott Lawler, Esq.
Admitted in California
September 6, 2005
Via Edgar and Facsimile 202-772-9205
Mr. Andrew Mew
Senior Staff Accountant
Division of Corporate Finance
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re:
TransAKT Corp.
File No. 000-50392
Dear Mr. Mew:
I am U.S. securities counsel for TransAKT Corp. and am in receipt of a copy of your letter to TransAKT Corp. dated August 24, 2005, regarding TransAKT’s Form 20-F for the fiscal year ended December 31, 2004.
I have been in communication with TransAKT’s CFO, who has been traveling through Asia during the last few weeks. As a result, we would like to advise you that TransAKT will not be able to file a response to your comment letter prior to September 12, 2005. We hope that this will be acceptable to you and not cause any problems or concerns.
If you would like to discuss this with me, please contact me at 951-526-6399.
Sincerely,
/s/ W. Scott Lawler
W. Scott Lawler, Esq.