WARP 9, INC.
50 CASTILIAN DRIVE, SUITE 101
SANTA BARBARA, CALIFORNIA 93117
TELEPHONE: (805) 964-3313
FACSIMILE: (805) 964-6968
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March 1, 2010
VIA FACSIMILE AND EDGAR
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202-551-3272
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attn: Andrew Mew, Accounting Branch Chief
RE: WARP 9, INC.
FORM 10-K FOR THE FISCAL YEAR ENDED JUNE 30, 2009
FILED SEPTEMBER 30, 2009
FILE NO. 000-13215
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Dear Mr. Mew:
In connection with responding to your letter to us dated February 2,
2010, 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/ Harinder Dhillon
Harinder Dhillon, Chief Executive Officer of
Warp 9, Inc.