SendTec, Inc.
877 Executive Center Drive West, Suite 300
St. Petersburg, Florida 33702
Telephone: 727-576-6630
Facsimile: 727-576-4864
August 27, 2008
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jorge A. Rivera
| Re: | SendTec, Inc. (the “Registrant”) |
| Registration Statement on Form S-3 |
| File No. 333-151813 |
Dear Mr. Rivera:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the Registrant hereby requests that the effective date of the Registration Statement be accelerated so that the Registration Statement shall become effective at 5:00 p.m., Eastern Time, on Tuesday, September 2, 2008, or as soon thereafter as practicable.
The Registrant acknowledges the following:
| • | should the Securities and Exchange Commission (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 disclosures in the filing; and |
| • | the Registrant 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. |
Very truly yours,
SENDTEC, INC. |
| /s/ Donald Gould, Jr. |
Donald Gould, Jr. Chief Financial Officer |
