February 28, 2006 Alan Gilbert Direct Phone: 612-672-8381 Direct Fax: 612-642-8381 ALAN.GILBERT@MASLON.COM VIA EDGAR AND FACSIMILE (202/772-9205) - -------------------------------------- Dave Walz Staff Accountant Securities and Exchange Commission Judiciary Plaza 450 Fifth Street, N.W. Washington, DC 20549 Re: Global Traffic Network, Inc. (the "COMPANY") Registration Statement on Form S-1 (the "REGISTRATION STATEMENT") Filed December 16, 2005 File No. 333-130417 Dear Mr. Walz: In response to your request during our telephone conversation of this morning, please find attached the schedule of capitalized costs related to obtaining aircraft licenses. This schedule was referenced in response no. 13(a) of the Company's response letter dated February 17, 2006 but was inadvertently omitted as an attachment to such letter. As stated in response 13(a), please note that amounts on the attached schedule are in Australian dollars. If you have further questions or comments concerning the schedule, please do not hesitate to contact me at (612) 672-8381 Very Truly Yours, Alan M. Gilbert, Esq. Enclosures cc (w/o enclosures): William L. Yde III Scott E. Cody William M. Mower Australia Traffic Network Pty Ltd Other Assets June 30 2005 <Table> 15.05.02 ILM Helicopter AOC License 4,250.00 Fee paid to ILM to get the process started with the govt 17.06.02 Marcray Specialised Service/AOC 474.55 Consultant used to help prepare application 15.07.02 ILM Helicopter AOC License 8,500.00 Fee paid to ILM to get the process started with the govt 15.08.02 ILM Helicopter AOC License 4,250.00 Fee paid to ILM to get the process started with the govt 30.09.02 License for Chief Pilot/McGawan 300.00 Fee to govt to get pilot the necessary license 03.01.03 Civil Aviation Authority License 3,102.27 Actual fee paid to govt CAA for license 21.09.04 Aviation Consulting 2,000.00 Consultant used to help prepare application 15.10.04 Aviation Consulting 500.00 Consultant used to help prepare application 16.11.04 Civil Aviation Authority License 4,745.00 Actual fee paid to govt CAA for license 01.03.05 Aviation Consulting & Training Service 200.00 Additional fee for head pilot application 10.03.05 Refund Civil Aviation Safety Authority (585.00) Refund of fee --------- 27,736.82 </Table>