March 20, 2008
VIA EDGAR CORRESPONDENCE
Division of Corporate Finance |
Securities and Exchange Commission |
100 F Street, N.E. |
Washington, D.C. 20549 |
Attn: Mark P. Shuman, Katherine Wray |
RE: | Carbiz Inc. | |
Amended Form SB-2 Registration Statement on Form F-3 | ||
File No.333-142142 |
Dear Mr. Shuman and Ms. Wray:
Carbiz Inc. (the “Company”), hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to make the above-captioned registration statement be ordered effective at 4:30 p.m. (E.S.T.) on March 24, 2008, or as soon as practicable thereafter.
The Company acknowledges that:
1. 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;
2. 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
3. the Company may not assert the declaration of effectiveness as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours, | ||
By: | /s/ Carl Ritter | |
Carl Ritter, | ||
Chief Executive Officer |