April 28, 2010
Larry Spirgel, Assistant Director
Jessica Plowgian, Staff Attorney
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington DC 20549
Re:
National Intelligence Association, Inc.
File No. 333-163628
Dear Ms. Plowgain:
National Intelligence Association, Inc. (the “Company”), a Nevada corporation, is pleased advise you that as per our conversation we have updated Amendment No. 4 to the Form S-1 (the “Filing”) as filed with the Securities & Exchange Commission (the “Commission”) on April 8, 2010, to include the requested financial information through February 29, 2010.
In connection with the Company’s Filing, the Company acknowledges that:
·
The Company is responsible for the adequacy and accuracy of the disclosure in the Filing;
·
Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the Filing; and,
·
The Company may not assert staff comments as a defence in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
A copy of this letter and any related documents have also been filed via the EDGAR system. Thank you for your courtesies.
Very truly yours,
/s/ James Miller
James Miller, Chief Executive Officer & President