E-Dispatch Inc. 800 Bellevue Way Suite 400 Bellevue, WA 98004 September 22, 2009 Mr. Robert S. Littlepage Accountant Branch Chief Securities and Exchange Commission Division of Corporate Finance Washington D.C. 20549 Re: E-Dispatch Inc. Form 8-K filed August 7, 2009 File No. 333-151212 Dear Mr. Littlepage, We are writing in response to your comment letter dated September 1, 2009, in connection with the above-referenced filing. 1. We have revised our disclosure and filed an amended 8-K to ensure that it includes the disclosure required pursuant to Item 304 of Regulation S-K, and specifically discloses that the PCAOB revoked the registration of Moore and Associates Chartered because of violations of PCAOB rules and auditing standards in auditing financial statements, PCAOB rules and quality controls standards, and Section 10 (b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and non-cooperation with a Board investigation. 2. We have been unable to obtain an amended Exhibit 16 letter from Moore and Associates Chartered and have noted such in our amended 8-K. We also acknowledge that: 1. the Registrant is responsible for the adequacy and accuracy of the disclosure in the filing; 2. staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and 3. the Registrant may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Sincerely; /s/ Roderick Macutay - ---------------------------------------- Roderick Macutay Title: President, Treasurer and Director