Leonard W. Burningham
Lawyer
Hermes Building - Suite 205
455 East Fifth South
Salt Lake City, Utah 84111-3323
Of Counsel
Telephone (801) 363-7411
Branden T. Burningham, Esq.
Fax (801)355-7126
Bradley C. Burningham, Esq.
emaillwb@burninglaw.com
August 4, 2008
Securities and Exchange Commission
Via EDGAR
Re:
The Castle Group, Inc.
File No. 000-23338
CIK 0000918543
Dear Ladies and Gentlemen:
In response to the above referenced SEC Comment Letter dated July 22, 2008, we would like to request an additional three weeks to respond due to the following reasons: Our President, Richard Wall, was out of town and did not receive the letter until July 28, 2008; Howard Mendelsohn, our former CFO and the person who is the most knowledgeable on SOX matters and authored the clauses referred to in SEC Comment Nos. 5 and 6, is on vacation in Alaska until August 6, 2008,and has been since July 17, 2008.
Very sincerely yours,
/s/Leonard W. Burningham
Leonard W. Burningham
LWB/sg
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