September 28, 2004 Robert V. McLemore President Houseraising, Inc. (f/k/a Technology Connections, Inc.) 4801 East Independence Road, Suite 201 Charlotte, North Carolina 28212 RE: 	Form 8-K Item 4.01 filed September 27, 2004 	File # 0-50701 Dear Mr. McLemore: We have reviewed your filing and have the following comment. Where indicated, we think you should revise your document in response to this comment. If you disagree, we will consider your explanation as to why our comment is inapplicable or a revision is unnecessary. Please be as detailed as necessary in your explanation. After reviewing this information, we may or may not raise additional comments. 	Please understand that the purpose of our review process is to assist you in your compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filing. We look forward to working with you in these respects. We welcome any questions you may have about our comments or on any other aspect of our review. Feel free to call us at the telephone number listed at the end of this letter. 1. Amend Item 4.01, Form 8-K to cover the interim period from the date of the last audited financial statements to September 22, 2004, the date of resignation regarding any disagreements with Perrella & Associates, P.A. See Item 304(a)(1)(iv)(A) of Regulation S-B. Include a letter from the former accountants addressing the revised disclosures in the amendment. ***** 	We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings reviewed by the staff to be certain that they have provided all information investors require. Since the company and its management are in possession of all facts relating to a company`s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made. 	In connection with responding to our comments, please provide, in writing, a statement from the company acknowledging that * The company is responsible for the adequacy and accuracy of the disclosure in the filings; * staff comments or changes to disclosure in response to staff comments in the filings reviewed by the staff do not foreclose the Commission from taking any action with respect to the filing; and * the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. 	In addition, please be advised that the Division of Enforcement has access to all information you provide to the staff of the Division of Corporation Finance in our review of your filing or in response to our comments on your filing. Please file your supplemental response and amendment via EDGAR in response to these comments within 5 business days of the date of this letter. Please note that if you require longer than 5 business days to respond, you should contact the staff immediately to request additional time. Direct any questions regarding the above to the undersigned at (202) 942-1989. Sincerely, Tracey Houser Staff Accountant Robert V. McLemore Houseraising, Inc. September 28, 2004 Page 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-0510 DIVISION OF CORPORATION FINANCE