BINGO.COM, LTD. Hansa Bank Building, Ground Floor, Landsome Road
AI2640, The Valley, Anguilla, British West Indies
Ph: (264) 461-2646 Fax:(604) 694-0301
1166 Alberni St, Suite 1405, Vancouver, BC V6E-3Z3, Canada
Ph: (604) 694-0300 Fax: (604) 694-0301
David R. Humphrey
Accounting Branch Chief
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington DC 20549
United States of America
October 31, 2011
Dear Sirs
RE Bingo.com, Ltd. Form 10-K for the year ended December 31, 2010
Filed March 22, 2011, File Number : 333-120120-01
We are currently working on a response to your letter dated October 18, 2011. We would like to apply for a two week extension to the 10 business days as mentioned in your letter. We will have a response to you no later than November 15, 2011.
Thank you for your assistance. If you would like to discuss these matter further please do not hesitate to contact us.
Yours sincerely
/s/ J. M. Williams /s/ H W Bromley
Jason Williams Henry Bromley
Chief Executive Officer Chief Financial Officer
Cc G. Block
Davidson & Company