Securities and Exchange Commission 100 F. Street North East Washington, DC 20549 |
Attention: Office of Small Business
Dear Sirs: |
Re: Enterra Systems Inc. Registration Statement on Form SB-2 |
On behalf of Enterra Systems Inc. (the "Company"), we transmit for filing under theSecurities Act of 1933, as amended (the "Act"), the Company’s Registration Statement on Form SB-2 for the offering of shares of the Company’s common stock. Manually executed signature pages have been signed prior to the time of the electronic filing and will be retained by the Company for five years.
The Company has transmitted via wire transfer $2,100.00 to the account of the Securities and Exchange Commission at Mellon Bank to be applied to the filing fee. This amount exceeds the actual filing fee of $1,965.23.
Please note that the Company requests that the Securities and Exchange Commission permit the Company's request for acceleration of the effective date of the Registration Statement be made orally or by facsimile in accordance with Rule 461(a) of Regulation C (the "Rule"). Pursuant to the Rule, please also be advised that the Company is aware of its obligations under the Act.
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If you have any questions regarding the Registration Statement, please contact the undersigned at 604.891 -7730.
Yours truly,
CLARK WILSON LLP |
Per: /s/ Kari Richardson |
Kari Richardson |
/lvk Encl. |