Northport Network Systems Inc.
#4200, 601 Union Street, Seattle, Wa., 98101
Telephone: 206-652-3451
United States Securities and Exchange Commission
Washington, DC, 20549
Attention: Jaime G. John, Staff Accountant
Division of Corporate Finance
| DearMs. John; | March8, 2010 |
| Re: Your file 000-52728 Northport Network Systems Inc. |
| Form 8-K filed February 18, 2010-03-08 |
Further to your February 23, 2010 letter, we acknowledge to you as required, the following;
| 1. | Northport Network Systems Inc. (“the Company”) is responsible for the adequacy and accuracy of the disclosure in this and all of our filings. | |
| 2. | SEC staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to our filing. | |
| 3. | The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Yours truly,
/s/ James Wang
James Wang, Director and Chief Financial Officer
