ONE VOICE TECHNOLOGIES, INC.
6333 GREENWICH DRIVE, SUITE 240
SAN DIEGO, CALIFORNIA 92122
July 6, 2005
VIA EDGAR
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Stop 04-06
Mark P. Shuman, Branch Chief - Legal
Division of Corporate Finance
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
RE: ONE VOICE TECHNOLOGIES, INC.
REGISTRATION STATEMENT ON FORM SB-2, AS AMENDED
FILED APRIL 18, 2005
FILE NO. 333-124132
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the
Securities Act of 1933, as amended (the "Act"), One Voice Technologies, Inc.
(the "Company") respectfully requests that the effective date of the
registration statement referred to above be accelerated so that it will become
effective at 10:00 a.m., Eastern Time, on Thursday July 7, 2005, or as soon
thereafter as possible.
We hereby acknowledge the following:
o that should the Commission or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing;
o the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve the Company from its full responsibility for the adequacy and
accuracy of the disclosure in the filing; and
o the Company may not assert staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the
United States.
ONE VOICE TECHNOLOGIES, INC.
BY: /S/ DEAN WEBER
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NAME: DEAN WEBER
TITLE: PRESIDENT