December 8, 2010
United States
Securities and Exchange Commission
Attn: Larry Spirgel
100 F Street, N.E.
Washington, D.C. 20549
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| SUBJECT: | | Comarco, Inc.
Form 10-K for the Fiscal Year Ended January 31, 2010
Form 10-Q for the Quarterly Period Ended July 31, 2010
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Dear Mr. Spirgel:
We are writing this letter in response to your letter dated December 1, 2010 regarding the review of our Form 10-K for the fiscal year ended January 31, 2010 (“Form 10-K”) and our Form 10-Q for the quarterly period ended July 31, 2010 (“Form 10-Q”).
We formally request an extension of time until December 22, 2010 to complete our response. The current due date converges with the filing deadline of our Form 10-Q for the quarterly period ended October 31, 2010.
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| | Sincerely,
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| | /s/ Winston Hickman | |
| | Winston Hickman | |
| | Vice President and
Chief Financial Officer | |
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