Law Office of
Christopher Olander & Associates LLC
Attorney At Law | 12407 Garrison Forest Road | |
Management Consulting | Owings Mills, Maryland 21117 | |
410-363-3274 (office) | ||
309-406-1207 (fax) | ||
443-854-3040 (cell) |
February 2, 2007
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Registration Statement on Form S-1 of Avatech Solutions, Inc. |
(the “Company”), File No. 333-________. |
Ladies and Gentlemen:
We are today filing with the Commission, via EDGAR, the Company’s Registration Statement on Form S-1 (the “Registration Statement”) covering resales of shares (the “Shares”) of the Company’s common stock issued in an exempt transaction, and shares the Company’s common stock that may be issued upon the exercise of stock purchase warrants by the holders of the Shares.
If you have any questions, or desire any additional information, please do not hesitate to contact the undersigned, or the Company’s Chief Financial Officer, Lawrence Rychlak, who can be reached at 410-753-1525.
Sincerely, |
/s/ Christopher Olander |
Christopher Olander |