GODFREY & KAHN, S.C.
ATTORNEYS AT LAW
780 North Water Street
Milwaukee, Wisconsin 53202
Telephone: (414) 273-3500; Fax: (414) 273-5198
November 1, 2004
VIA EDGAR
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, DC 20549
RE:
ARI Network Services, Inc. – Form 10-KSB filed on October 29, 2004
CIK No. 0000879796
Accession No. 0000950137-04-009230
Ladies and Gentlemen:
The above-referenced annual report on Form 10-KSB was inadvertently filed as a Form Type
10-K. Please change the form type on this filing to 10-KSB.
If you have any questions regarding this filing, please contact the undersigned.
Very truly yours,
GODFREY & KAHN, S.C.
/s/ Larry D. Lieberman
Larry D. Lieberman