wizzard 5001 Baum Blvd. 412.621.0902 tel Suite 770 412.621.2625 fax Pittsburgh, PA 15213 www.wizzardsoftware.com August 18, 2005 Maryse Mills-Apenteng Securities and Exchange Commission via facsimile 202-772-9210 Re: Wizzard Software Corporation Post Effective Amendment #4 to our SB-2 Registration Statement File No. 333-114791 Pre Effective Amendment #4 to our SB-2 Registration Statement File No. 333-123715 Dear Ms. Mills-Apenteng: The Company respectfully requests acceleration of effectiveness of the above referenced registration statements to 5:00 p.m. EDT on August 22, 2005. Very sincerely yours, /s/Christopher J. Spencer Christopher J. Spencer Chief Executive Officer