Nofire Technologies Inc. 21 Industrial Ave ? Upper Saddle River ? New Jersey 07458 Tel: 201-818-1616 ? Fax: 201-818-8775 E-mail: nofirenj@aol.com ? Web Site: http://www.nofiretechnologies.com March 18, 2005 Jeffrey Gordon Staff Accountant United States Securities and Exchange Commission Washington, D.C. 20549-0510 RE: Form 10-KSB for the fiscal year ended August 31, 2004 Form 10-QSB for the quarter ended November 20, 2004 File No. 1-11061 Dear Mr. Gordon, Attached is out initial response to your letter dated 2/8/05. We will file the amended 10-KSB and 10-QSB, after your review and comments. Please call with any questions. Very truly yours, Sam Oolie C:\Admin\Letters\Letters 2005\Cover Letter Response to SEC Filing 3-18-05\hr