SYNDICATION, INC.
1250 24th Street, NW
Suite 300
Washington, D.C. 20037
(202) 467-2788
June 2, 2006
VIA FACSIMILE AND EDGAR
United States Securities
and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jeffrey Shady
RE: Syndication, Inc.
Registration Statement On Form Sb-2
File No. 333-131528
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the
Securities Act of 1933, as amended (the "Act"), Syndication, 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
4:30 p.m., Eastern Time, on Tuesday June 6, 2006, 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 this action as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.
SYNDICATION, INC.
By: /s/ Brian Sorrentino
---------------------------
Name: Brian Sorrentino
Title: Chief Executive Officer