S O N F I E L D & S O N F I E L D
                           A Professional Corporation
                                                                                        
LEON SONFIELD (1865-1934)                              ATTORNEYS AT LAW                       ROBERT L. SONFIELD, JR.
GEORGE M. SONFIELD (1899-1967)                                                                      Managing Director
ROBERT L. SONFIELD (1893-1972)                      770 SOUTH POST OAK LANE                       robert@sonfield.com
    ____________________                           HOUSTON, TEXAS 77056-1913
                                                       WWW.SONFIELD.COM
FRANKLIN D. ROOSEVELT, JR. (1914-1988)
                                                   Telecopier (713) 877-1547
                                                             ----
                                                   Telephone (713) 877-8333





VIA FACSIMILE (202) 772-9210
AND ELECTRONIC FILING ON EDGAR

April 12, 2006

Mail Stop 4561

Mr. Hugh Fuller
Division of Corporation Finance
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

         Re:   Exobox Technologies Corporation, a Nevada corporation ("Issuer")
               Registration Statement on Form 10-SB
               File No. 0-51689

Dear Mr. Fuller:

         In response to your oral request, we are providing the following
revised supplemental information:

Business-History and Organization

         The Issuer undertakes to include in their Form 10-KSB for the current
fiscal year, a discussion of the business reason for the reverse triangular
merger followed by the parent-subsidiary merger. In substantially the following
language:

                  Management of Exobox Technologies Corp. was of the opinion
         that a publicly owned corporation is better able to attract investment
         capital to develop and market its technology because of the enhanced
         awareness in the capital markets and transparency of its financial
         affairs. Neither Exobox Technologies Corp. nor its merger partner were
         reporting or publicly traded companies. However, management believed
         that a business combination with JinPin, Inc. would provide a
         shareholder base that could result in some liquidity. Therefore, Exobox
         Technologies Corp. combined with the former JinPin, Inc. with the
         intention of registering its common stock with the Securities and
         Exchange Commission under the Securities Exchange Act of 1934, thereby
         converting Exobox Technologies Corp. from a privately owned to publicly
         owned company.

                  The triangular merger resulted in the original Exobox
         Technologies Corp., a private Delaware corporation becoming a wholly
         owned subsidiary of the former JinPin, Inc., a Nevada corporation.
         Management believed that the parent-subsidiary relationship was
         cumbersome and uneconomical and, therefore, followed the triangular
         reverse merger with a parent-subsidiary merger so that the two
         constituent companies came together as a Nevada corporation named
         Exobox Technologies Corp.

         If you have any further or additional questions or comments, please let
me know.

Yours very truly,
/s/Robert L. Sonfield, Jr.
- -------------------------------
Robert L. Sonfield, Jr.
Managing Director

RLSjr/ldo

cc:      VIA FACSIMILE ONLY
         Mr. Robert B. Dillon
         President and CEO
         Exobox Technologies Corp.