The Growth Revolution
October 3, 2006
VIA EDGAR
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Attention: Ms. Tangela Richter
Re: Organitech USA, Inc.
FILE NO. 333-134027
Dear Ms. Richter:
On behalf of our company, I request that the above referenced Registration
Statement be declared effective by the Securities and Exchange Commission at
3:00 p.m. on October 4, 2006 or as reasonably practicable thereafter. Management
of our company and the selling shareholders are aware of their responsibilities
under the Securities Act of 1933 as they relate to the disposition of the
securities covered by the above referenced Registration Statement. We
acknowledge that:
o Should the Commission or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose
the Commission from taking any action with respect to the filing;
o The action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve our company from its full responsibility for the adequacy
and accuracy of the disclosure in the filing; and
o Our company may not assert this action as defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.
Thank you very much for your courtesy in this matter.
Very truly yours,
/s/ Yaron Shalem
Chief Financial Officer
