Joseph M. Garzi
Southridge Technology Group, Inc.
90 Grove Street
Ridgefield, CT 06877
203-431-8324
July 27, 2006
United States Securities
and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549
Re:
Company: Southridge Technology Group, Inc.
Form: SB2/A4 Registration Statement
File No: 333-130599
Dear Sirs and/or Madame:
This letter serves as our request, in accordance with Rule 461, for acceleration of the effectiveness of the above referenced Registration Statement (filed pursuant to Form SB-2) to July 27, 2006 at 10:30 a.m., or as soon thereafter as practicable.
In that respect and in furtherance of our Acceleration Request, we herewith acknowledge that:
·
Should the Commission or the staff, acting pursuant to delegated authority, declare our filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
·
The action of the Commission or the staff, acting pursuant to delegated authority, in declaring our filing effective, does not relieve Southridge Technology Group, Inc. from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
·
Southridge Technology Group, Inc. may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
SOUTHRIDGE TECHNOLOGY GROUP, INC.
/s/ Joseph M. Garzi
___________________________
Joseph M. Garzi, President
