MACHINETALKER, INC.
513 DE LA VINA STREET
SANTA BARBARA, CALIFORNIA 93101
TELEPHONE: (805) 957-1680
FACSIMILE: (805) 957-1740
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November 10, 2009
VIA FACSIMILE & EDGAR
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(703) 813-6986
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: Larry Spirgel
RE: Machinetalker, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2008 filed
July 15, 2009 Form 10-Q for the Quarterly Periods Ended March
31, 2009 and June 30, 2009 filed September 10, 2009 and
September 24, 2009
File No. 000-49805
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Dear Mr. Spirgel:
In connection with responding to your letter to us dated October 27,
2009, we (the "Company") acknowledge the following:
1. We acknowledge that the Company is responsible for the
adequacy and accuracy of the disclosure in its filings with
the Securities and Exchange Commission ("SEC").
2. We acknowledge that SEC staff comments or changes to
disclosure in response to staff comments do not foreclose the
SEC from taking any action with respect to the Company's
filings.
3. We acknowledge that the Company may not assert SEC staff
comments as a defense in any proceeding initiated by the SEC
or any person under the federal securities laws of the United
States.
Please direct any additional correspondence that you may have to the
undersigned.
Very truly yours,
/s/ Roland Bryan
Roland Bryan, Chief Executive Officer of
MachineTalker, Inc.