Airbee Wireless, Inc.
No 1A First Lane, Shanti Ram Center
Nungambakkam High Road
Nungambakkam, Chennai 600034
India
July 16, 2009
U.S. Securities & Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, DC 20549
Attn: Stephen Krikorian and Morgan Youngwood
Re: | Response to Comment on Airbee Wireless, Inc. Forms 10-Q for the quarterly period ended September 30, 2008 Filed on November 19, 2008 File No. 000-50918 |
Dear Messrs. Krikorian and Youngwood:
In connection with our responses to the SEC comment letter dated December 11, 2008, the Company acknowledges the following regarding our above-captioned reports:
· | The Company is responsible for the adequacy and accuracy of the disclosure in the filings; |
· | Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and |
· | The Company may not assert staff comments and 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. |
Sincerely,
/s/ E. Eugene Sharer
E. Eugene Sharer
Interim Chief Financial Officer