THINKPATH LOGO [OBJECT OMITTED] THINKPATH INC. 201 Westcreek Blvd. Brampton, Ontario L6T 5S6 Canada TEL: 905-460-3040 FAX: 905-460-3050 October 13, 2005 Stephen Krikorian Account Branch Chief United States Securities and Exchange Commission Division of Corporate Finance Washington, D.C. 20549 Re: ThinkPath Inc. Form 10-KSB: For the fiscal Year Ended December 31, 2004 Filed April 15, 2005-06-14 Form 10-QSB: For the Quarterly Period Ended March 31, 2005 Filed May 23, 2005 Form 10-QSB: For the Quarterly Period Ended June 30, 2005 Filed August 22, 2005 Your File No. 0011-14813 Dear Sir: We are in receipt of your letter dated September 28, 2005 and are currently in the process of drafting our response. In addition to our auditors, we have retained an independent financial consultant specifically to assist us with the application of SFAS 133 and EITF 00-19 as per Comment No.7 Based on present conditions and known availability of each concerned party, we believe that we will be in a position to submit our response via EDGAR on or around October 31, 2005. We trust that you will find this request for a filing extension acceptable and will update you on our progress closer to this date. Yours truly, /s/KELLY HANKINSON - ------------------ Kelly Hankinson Chief Financial Officer (905) 460-3042