CARGO CONNECTION LOGISTICS HOLDING, INC. 600 BAYVIEW AVENUE INWOOD, NEW YORK 11096 (516)239-7000 Division of Corporate Finance U.S. Securities & Exchange Commission Mail Stop 7010 Washington, D.C. 20549 RE: Cargo Connection Logistics Holding, Inc. Item 4.01 Form 8K Filed June 22, 2005 File No. 0-28223 Dear Sir/Madam: We are in receipt of your letter dated July 21, 2005 regarding the above referenced filing and per your request, this letter will confirm that: o The Company is responsible for the adequacy and accuracy of the disclosure in the filing; o Staff comments or changes to the disclosure in response to staff comments for not foreclose the commission from taking any action with respect to the filing; and o The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the Untied States. Very truly yours, CARGO CONNECTION LOGISTICS HOLDING, INC. /s/ SCOTT GOODMAN - -------------------------- CHIEF FINANCIAL OFFICER