August 10, 2005 Mail Stop 4561 Scott Kincer Datascension, Inc. 145 S. State College Blvd., Suite 350 Brea, California 92821 Re:	Datascension, Inc. 	Amendment No. 2 to Registration Statement on Form SB-2 Filed August 1, 2005 Registration No. 333-121851 Dear Mr. Kincer: 	This is to advise you that a preliminary review of the above registration statement indicates material deficiencies of the requirements of the Securities Act of 1933, and the rules and regulations under the Act. In particular, we note that you have not included updated financial statements as required by Items 3-12 of Regulation S-X. For this reason, we will not perform a detailed examination of the registration statement and we will not issue comments because to do so would delay the review of other disclosure documents that do not appear to contain comparable deficiencies. 	We suggest that you consider submitting an amendment that includes updated financial statements. We will commence our review of your registration statement at that time. Please refer any questions to me at (202) 551-3852. Sincerely, Michael McTiernan Special Counsel cc:	Owen Naccarato, Esq. (via facsimile) ?? ?? ?? ?? Datascension, Inc. Page 2