Securities and Exchange Commission
Washington, DC 20549
Mail Stop 3720
Attention: Larry Spirgel, Esq. Assistant Director
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| | Re: | Lattice Incorporated
Form SB-2, File No. 333-140625 |
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Ladies and Gentlemen:
Lattice Incorporated (the “Company”), is filing amendment No. 4 to the captioned registration statement on Form SB-2 in response to the questions raised by the staff of the Commission in its letter of comments dated September 27, 2007. Set forth below is the Company’s response to comments.
Exhibits
| 1. | Please have your auditor revise their consent to provide a date. |
| | In response to the Staff’s comment and in connection with the filing of Amendment No. 4 to our Registration Statement on Form SB-2, our auditors have provided revised dated consents. |
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If you have any further comments and/or questions, please contact the undersigned at (856) 910 1166.
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| Very truly yours,
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| | | /s/ Joe Noto |
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Joe Noto |
| | Chief Financial Officer |
| | Chief Accounting Officer |
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