Roadships Holdings, Inc.
1451 West Cypress Creek Road,
Suite 300
Ft. Lauderdale, FL 33309
Ph: (954) 302-8652 Fax: (954) 302-8694
www.roadships.us
April 9, 2009
United States
Securities and Securities Exchange
Attn: Mr. Patrick Kuhn,
Staff Accountant
Washington, DC 20549
Re:
Roadships Holdings, Inc.
CIK# 0001389067
File No. 333-141907
Dear Mr. Kuhn:
Per your 11 March 09, correspondence, we have filed an Amended Form 8-K attaching Exhibit 16, as required by Item 3-04 of Regulation S-K.
As additionally requested, the Company hereby acknowledges that:
1)
it is responsibility for the adequacy and accuracy of the disclosure in the filings;
2)
SEC staff comments or changes to disclosure in responses to staff comments do not foreclose the Commission from taking any action to the filing; and,
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.
Thank you for your assistance with this matter.
Sincerely yours,
By:/s/ Robert Smith
Robert Smith
Corporate Secretary