AZZORO INC.
                        1802 N. Carson Street, Suite 212
                               Carson City, Nevada
                              United States, 89701


January 11, 2006

U.S. Securities & Exchange Commission
Division of Corporate Finance
100 F Street NE
Washington, D.C. 20549-3561

Attention:   Kurt K. Murao

Dear Sirs:

Re:      Azzoro, Inc.  - Registration Statement on Form SB-2
         File No. 333-118262

Further  to your  voicemail,  we  have  today  filed  our  amended  registration
statement on Form SB-2 that includes the form of  undertakings  required by Item
512 of Regulation S-B.

         Yours truly,

         /s/ Ted Burylo

         Azzoro, Inc.
         Ted Burylo, President