January 20, 2006 Zip+4 Code: 20549-3561 Via Fax & U.S. Mail Mr. Benedict Van Chief Executive Officer PeopleNet International Corporation 5201 Great America Parkway, Suite 239 Santa Clara, California 95054 RE:	PeopleNet International Corporation (the "Company") 	Form 10-KSB for the Fiscal Year Ended December 31, 2004 	File No. 000-33033 Dear Mr. Van: 	We have completed our review of your Form 10-KSB and related filings and have no further comments at this time. 								Sincerely, 								Linda Cvrkel Branch Chief Via facsimile:	Benedict Van 		(408) 988-1788