January 12, 2011 Securities and Exchange Commission Washington, D.C. 20549 Attention: Andrew Mew, Accounting Branch Chief Dear Sir: Re: AlphaTrade.com I confirm our discussion with Mr. Milwood Hobbs to obtain an extension to respond to the Exchange's letter of comments dated December 23rd, 2010. Mr. Hobbs approved the extension requiring the response to be filed by Tuesday, January 18, 2011. Thank you, ALPHATRADE.COM Per: KATHARINE JOHNSTON Principal Financial Officer