ONE VOICE TECHNOLOGIES, INC.
4275 Executive Square, Suite 200
La Jolla, California 92037
June 6, 2006
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Mark P. Shuman, Legal Branch Chief
Hugh Fuller, Staff Attorney
Re: One Voice Technologies, Inc.
Amendment No. 1 to Registration Statement on Form SB-2
Filed June 6, 2006
(File No. 333-133932)
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 4:00 p.m., Eastern Time, on Thursday June 8, 2006, 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: CHIEF EXECUTIVE OFFICER