August 5, 2005


Mail Stop 4561

Mr. Christopher Glover
Chief Executive Officer and Chairman
Auto Data Network, Inc.
712 Fifth Avenue
19th Floor
New York, NY  10019

Re:	Item 4.02 Form 8-K
	Filed 5/20/05
      File No. 000-24609

Dear Mr. Glover:

	We have reviewed your Item 4.02 Form 8-K for compliance with
the
form requirements and have the following comment.

1. Please advise us if and when you intend to file audited
financial
statements for the year ended February 29, 2004 that have been
audited by an independent registered accounting firm.


	You should respond to this comment on or before August 12,
2005.

	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
for
an informed decision.  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 do not foreclose the Commission from taking any action
with
respect to the filings; 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 filings or
in
response to our comments on your filings.

	If you have any questions, please call me at (202) 551-3429.


							Sincerely,



							Kristi Beshears
							Staff Accountant


??

??

??

??

Auto Data Network, Inc.
August 5, 2005
Page 1