GoFish Corporation
706 Mission Street, 10th Floor
San Francisco, CA 94103
October 23, 2007
Via EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
GoFish Corporation
Registration Statement on Form SB-2
(File No. 333-142460) Request for Acceleration
Ladies and Gentlemen:
GoFish Corporation. hereby requests that the Securities and Exchange Commission accelerate the effective date of the above referenced Registration Statement under Rule 461 of the Securities Act of 1933, as amended and declare the Registration Statement effective at 4:00 pm, Eastern Daylight Time, on Thursday, October 25, 2007, or as soon thereafter as is practicable.
In making this request, the Company acknowledges that:
· | Should the Commission or the staff, acting pursuant to delegated authority, declare the registration statement effective, it does not foreclose the Commission from taking any action on the filing; |
· | The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the registration statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the registration statement; and |
· | The Company may not assert the staff’s comments or the declaration of the registration statement’s effectiveness as a defense in any proceedings initiated by the Commission or any person under the federal securities laws of the United States. |
Very truly yours,
GoFish Corporation
By: /s/ Tabreez Verjee
Tabreez Verjee
President