WARP 9, INC.
                           50 Castilian Drive, Suite A
                         Santa Barbara, California 93117


                                  May 31, 2007



VIA FACSIMILE (202-772-9204) AND EDGAR

United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Attention:  Scott Anderegg, Esq.



         Re:    Warp 9, Inc.
                Post Effective Amendment to Registration Statement on Form SB-2
                File No. 333-131326


Ladies and Gentlemen:

         Pursuant to Rule 461 of the  General  Rules and  Regulations  under the
Securities  Act of 1933, as amended (the "Act"),  Warp 9, 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 11.00 a.m.,
Eastern Time, on Thursday May 31, 2007, 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.




                                                   WARP 9, INC.


                                                   By: _/s/_Louie Ucciferri
                                                   Name: Louie Ucciferri
                                                   Title:  Chairman