WILLIAMS LAW GROUP, P.A.
2503 W. Gardner Ct.
Tampa FL 33611
Phone: 813-831-9348
Fax: 813-832-5284
January 16, 2006
Mr. Thomas Kluck
United States Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549-0408
Re: Sputnik, Inc.
Registration Statement on Form SB-2
Amendment No. 5.
File No. 333-126158
Dear Mr. Kluck:
On behalf of Sputnik, Inc., we have filed on EDGAR a clean and marked Amendment No. 5 to the above registration statement.
This Amendment is filed pursuant to our telephone call with you on January 13, 2006.
We believe that we have adequately addressed all concerns and comments.
Thank you for your consideration.
Sincerely,
/s/ MICHAEL T. WILLIAMS, ESQ
Michael T. Williams, Esq.
