WILLIAMS LAW GROUP, P.A.
2503 W. Gardner Ct.
Tampa FL 33611
Phone: 813-831-9348
Fax: 813-832-5284
March 6, 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. 6.
File No. 333-126158
Dear Mr. Kluck:
On March 4, 2006 Amendment No. 6 to the above registration statement filed on EDGAR.
We have reviewed the filed correspondence this past weekend and note that the due to a repagination after the response table was prepared, the response table filed as correspondence contained incorrect page reference numbers.
We have attached a revised table with corrected page numbers to assist you in your review.
Thank you for your consideration.
Sincerely,
/s/ MICHAEL T. WILLIAMS, ESQ
Michael T. Williams, Esq.
