March 10th, 2006
Mr. Christopher White
Division of Corporate Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Dear Mr. White:
Per our discussion yesterday, Cistera Networks would like to request a two-week extension on our response to the SEC’s SB2 filing inquiries. This extension would move the response deadline to March 24th, 2006.
The reason that we are asking for this extension is that Katrina Roche, Cistera’s CEO, and Cynthia Garr, Cistera’s CFO, are both out of the office dealing with family medical emergencies. This extension will give us time to connect with Katrina and Cynthia to complete the response review process and return our responses to your offices.
If you have any questions or concerns, please do not hesitate to contact me at (972) 381-4695.
Regards,
/s/ Jim Miller
Jim Miller
VP-Operations
Cistera Networks
jmiller@cistera.com
17304 Preston Rd. Suite 975
Dallas, TX 75252