DELTRON, INC.
Sabana Oeste, Restaurante Princessa Marina,
200 Metros Oeste y 100 mts Norte, Portón Verde, Frente SBC Computadoras,
San Jose, Republica de Costa Rica
September 11, 2009
VIA EDGAR CORRESPONDENCE ONLY
Linda van Doorn
Senior Assistant Chief Accountant
Division of Corporation Finance
U.S. Securities and Exchange Commission
Mail Stop 3010
Washington, D.C. 20549
Re:
Deltron, Inc.
Item 4.01 Form 8-K
Filed August 11, 2009
Item 4.01 Form 8-K/A
Filed August 20, 2009
Item 4.01 Form 8-K/A
Filed September 3, 2009
File No. 333-130197
Dear Ms. Van Doorn:
This letter is in response to your comment letter (the “Comment Letter”) dated September 1, 2009, with regard to Moore & Associates, Charted (“Moore”). The Company has reviewed the information provided in the Comment Letter and has accordingly revised its disclosures made in the Current Report on Form 8K, originally filed August 11, 2009.
As reported in our Form 8K filed August 11, 2009, the Company has engaged the services of Seale and Beers, CPAs (“Seale & Beers”) as its independent accountant. The Company plans to engage Seale & Beers to re-audit the financial statements for the period ended September 30, 2008, in conjunction with the audit for the period ending September 30, 2009.
Finally, the Management of Deltron acknowledges that:
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the Company is responsible for the adequacy and accuracy of the disclosures in the filing;
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Securities and Exchange Commission (“SEC” or “Commission”) staff comments or changes to disclosure in response to SEC staff comments do not foreclose the Commission from taking any action with respect to the filing; and
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the Company may not assert SEC staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please contact either this office, or the Company’s attorney, James B. Parsons at 425-451-8036, with any additional questions or concerns. Thank you in advance for your courtesies.
DELTRON, INC.
/s/ Randall Fernandez
_____________________
Randall Fernandez, President
