ERF WIRELESS, INC.
2911 SOUTH SHORE BLVD., SUITE 100
LEAGUE CITY, TX 77573
TEL: 281-538-2101 Fax: 281-538-2121
January 11, 2006
Mr. Larry Spirgel
U.S. Securities & Exchange Commission
450 5th Street, N.W.
Mail Stop 3561
Washington, D.C. 20549
Re: ERF Wireless, Inc.
Registration Statement on Form SB-2
Filed December 12, 2005
File No. 333-130274
Dear Mr. Spirgel:
The Company respectfully requests that effectiveness of the above
referenced Registration Statement be accelerated to 4:00 P.M. Eastern Time on
January 13, 2006, or as soon thereafter as practicable.
The Company acknowledges the following:
o Should the Commission or the staff, acting by delegated
authority, declare the registration statement effective, it
does not foreclose the Commission from taking any action on
the registration statement.
o The action of the Commission or the staff, acting by delegated
authority in declaring the registration statement effective,
does not relieve ERF Wireless, Inc. from its full
responsibility for the accuracy of the registration
statement's disclosure.
o ERF Wireless, Inc. may not assert the action of the Commission
or the staff acting by delegated authority in declaring the
registration statement effective as a defense in an
proceedings initiated by the Commission or any person under
the United States' federal securities laws.
Very truly yours,
ERF WIRELESS, INC.
/S/ R. Greg Smith
---------------------------
R. Greg Smith
Chief Executive Officer
cc: Mr. Albert Tappas - VIA FEDERAL EXPRESS
U.S. Securities & Exchange Commission