Room 4561 May 5, 2006 Kelly Hankinson Chief Financial Officer Thinkpath, Inc. 201 Westcreek Boulevard Brampton, Ontario Canada L6T 5S6 (905) 460-3040 	Re:	Thinkpath, Inc. 		Form 10-KSB: For the Fiscal Year Ended December 31, 2004 Filed April 15, 2005 		Form 10-QSB: For the Quarterly Period Ended March 31, 2005 		Filed May 23, 2005 		File No. 001-14813 Dear Ms. Hankinson, We have completed our review of your 2004 Form 10-KSB and related filings and have no further comments at this time. 								Sincerely, 								Accounting Branch Chief