FRANK J. HARITON • ATTORNEY - AT - LAW
1065 Dobbs Ferry Road • White Plains • New York 10607 • (Tel) (914) 674-4373 • (Fax) (914) 693-2963 • (e-mail) hariton@sprynet.com
| March 9, 2007 |
Jill Davis, Esq, Branch Chief
U. S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D. C. 20549
Re: | Parafin Corporation |
| Form 10-KSB for Fiscal Year Ended September 30, 2005, etc. |
| File No. 0-09071 |
Dear Ms. Davis:
I am securities counsel to Parafin Corporation and am writing to advise you that, as previously stated in my February 9, 2007 letter to you, our response to your January 26, 2007 letter has been delayed because George Brenner, our independent auditor has been incapacitated by a stroke and is unlikely to be able to perform professional services for the foreseeable future. We have retained a new independent auditor and will file a Form 8-K disclosing the same and our new auditor is reviewing your letter and assisting in preparing our response.
| Very truly yours, |
| /s/ Frank J. Hariton |
| Frank J. Hariton |
