Pay Mobile, Inc.
7695 SW 104th Street
Miami, FL 33156
July 12, 2012
United States Security and Exchange Commission
100 F Street, N.E.
| Re: | Pay Mobile, Inc. |
| | SEC File No.: 001-16851 |
On behalf of Pay Mobile, Inc. and as President of the Company, please be advised that we hereby acknowledged that:
| 1. | The Company is responsible for the adequacy and accuracy of the disclosure in the filing. |
| 2. | 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 |
| 3. | The Company many not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States. |
/s/ Irma N. Colen-Alonso
Irma N. Colen-Alonso
President Pay Mobile, Inc.
