February 21, 2006
VIA EDGAR
Mary Beth Breslin
Special Counsel
Division of Corporate Finance
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0405
Re:Global Electronic Recovery Corp. -Amendment No. 7to Form SB-2 filed February 21, 2006
File No.333-127143
Dear Ms. Breslin:
This letter accompanies our Form SB-2, Amendment No. 7. We confirm that we have attached an updated Auditor's Consent and have redated the SB-2 accordingly. For ease of reference, we have redlined the changes.
No other changes have been made that are not noted herein.
Sincerely,
GLOBAL ELECTRONIC RECOVERY CORP.
BY:
/s/ David O'Neill________________
David O'Neill
President
cc: Adelaja Heyliger
Kevin Kuhar
Jay Webb