Frascona, Joiner, Goodman and Greenstein, P.C.
4750 Table Mesa Drive
Boulder, CO 80305
Ph: (303) 494-3000
Fax: (303-494-6309
September 30, 2010
Securities and Exchange Commission
Attn: Larry Spirgel
Attn: Jonathan Groff
100 F Street, N.E., Stop 7010
Washington, D.C. 20549
Re:
DNA Systems, Inc.
Form 10-K for fiscal year ended April 30, 2010
File Number: 333-152679
Dear Mr. Spirgel:
Please be advised that our law firm serves as legal counsel to DNA Systems, Inc., a Nevada corporation (the “Company”).
This letter is in regards to your comment letter dated September 16, 2010 (the “Comment Letter”). The Company is in the process of addressing the comments set forth in the Comment Letter. Due to the nature of the comments, the Company was unable to meet the filing deadline of September 30, 2010 set forth in the Comment Letter. The Company anticipates that it will be able to respond to the comments on or before October 21, 2010. Accordingly, on behalf of the Company, we respectfully request an additional extension until October 21, 2010 in which to submit the Company’s responses to the Comment Letter. Your understanding with this matter is greatly appreciated.
Please forward future correspondence by fax to the number above, in addition to mailing a copy to the company. Thank you for your time and assistance with this matter. Please feel free to contact me if you have any questions regarding the foregoing.
FRASCONA JOINER GOODMAN AND GREENSTEIN, P.C.
By: /s/ Jonathan H. Sargent, Esq.
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