Bingo.com, Ltd. National Bank of Anguilla Corporate Building, 1st Floor, St Mary's Road, TV1 02P, The Valley, Anguilla, British West Indies
Ph: (264) 461-2646 Fax:+44 845 280 3297
September 6, 2007
VIA EDGAR
Attention: John Stickle
U.S. Securities and Exchange Commission
100 F Street NE.
Washington, D.C. 20549
Mailstop 3561
Dear Mr Stickle
Re: Bingo.com, Ltd. (the "Issuer")
- Registration Statement on Form SB-2- Amendment No. 1
- File No. 333-144624
Please find enclosed filed via Edgar, a black-lined version of Form SB2 - Amendment No.1 filed on August 27, 2007. I have highlighted in yellow, all new additions I have made to the Form SB2 - Amendment No.1 compared to the Form SB2 filed on the July 16, 2007. Where a new table has been included I have highlighted the left-hand column. I have highlighted in red and struckthrough everything that was deleted in the Amendment No. 1 Version. The majority of these changes relate to including the second quarter of 2007 results.
I have sent via courier a hardcopy of the black-lined version of Form SB2 - Amendment No.1 filed on August 27, 2007.
We look forward to hearing from your office with respect to any comments / problems which you may have on our SB-2/A - Amendment 1 registration statement filing. Please contact our office (604) 694-0300 and/or our securities counsel, Gerald R. Tuskey, Personal Law Corporation, telephone: (604)681-9588, facsimile: (604)688-4933.
Yours truly,
/s/ "H. W. Bromley
Bingo.com, Ltd.
Per:
H. W. Bromley
Chief Financial Officer