November 8, 2000 United States Securities and Exchange Commission Judiciary Plaza 450 5th Street N.W. Washington, D.C. 20549 USA Ladies and Gentlemen: RE: FORM S-8 We enclose for filing a Registration Statement on Form S-8 We have sent the filing fee by wire transfer to your account with Mellon Bank. If you have any questions, please direct them to our legal counsel: Paul Hildebrand Sideware Systems Inc. 1600 - 777 Dunsmuir St. Vancouver, B.C. V7Y 1K4 Telephone (604) 688-0047 Fax (604) 688-0094 Yours truly, Sideware Systems Inc. Per: "Grant Sutherland" Grant Sutherland, Chairman