POULTON & YORDAN ATTORNEYS AT LAW - -------------------------------------------------------------------------------- RICHARD T. LUDLOW October 19, 2006 April Sifford Branch Chief United States Securities and Exchange Commission Washington, D.C. 20549 Re: Caspian Services, Inc. Form 10-KSB for the Fiscal Year Ended September 30, 2005 Filed January 12, 2002 File No.: 000-33215 Dear Ms. Sifford: This letter is written in response to a Staff comment letter dated September 26, 2006 from your office addressed to Caspian Service, Inc. As I explained to Ryan Milne of your office, the Staff comment letter was mailed to the Company's prior address and was not received by the Company until October 17, 2006. Therefore, the Company hereby requests an extension of time to respond to the Staff comment letter by October 30, 2006. If you have any questions, or if this is not acceptable to the Staff, please contact me directly. Very truly yours, POULTON & YORDAN Richard T. Ludlow Attorney at Law POULTON & YORDAN TELEPHONE: 801-355-1341 324 SOUTH 400 WEST, SUITE 250 FAX: 801-355-2990 SALT LAKE CITY, UTAH 84101 POST@POULTON-YORDAN.COMw