A5 Laboratories Inc.
10300 Chemin de la Cote-De-Liesse
Lachine, Quebec H8T 1A3
March 3, 2011
Tia Jenkins
U.S. Securities & Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | A5 Laboratories Inc. |
| | Form 10-K for the year ended September 30, 2010 |
| | Filed January 13, 2011 |
| | File No. 333-138927 |
Dear Ms. Jenkins:
This will confirm our request that A5 Laboratories Inc. (the “Company”), be granted until March 14, 2011, to respond to the letter of the U.S. Securities and Exchange Commission (the “Commission”), dated January 31, 2011, related to the Company’s Annual Report on Form 10-K, filed November 13, 2011. The Company and its auditors are reviewing the Company’s audited financial statements.
If you have any questions with respect to this matter, please contact me via telephone at (514) 420-0333.
Sincerely,
| /s/ Richard Azani |
| Richard Azani |
| Chief Executive Officer |
