FREESTAR TECHNOLOGY CORPORATION
CALLE FANTINO FALCO
J.A. BAEZ BUILDING
2ND FLOOR
SANTO DOMINGO, DOMINICAN REPUBLIC
(809)368-2001
August 25, 2005
VIA EDGAR AND FAX
Ms. Tamara Tagen, CPA
Division of Corporate Finance
U.S. Securities & Exchange Commission
Washington, D.C. 20549
Re: FreeStar Technology Corporation
File No. 0-28749
Form 10-KSB for June 30, 2004
Form 10-KSB/A for June 30, 2004
Form 10-QSB for the quarters ended September 30, 2004,
December 31, 2004 and March 31, 2005
Dear Ms. Tagen:
Further to our telephone conversation earlier today and our letter dated
28th of July 25, 2005, regretfully we find ourselves in a position were we are
not able to meet the extended date of August 26th, 2005 to respond to the
comments in your letter
Presently we are in the process of preparing our Form 10-KSB for the twelve
months ended June 30th 2005 and due to our limited financial resources and
personnel, we will not be able to respond to the comments by August 26, 2005.
Accordingly, we respectfully request an extension of time until September 15,
2005 to allow us and our advisors to fully research and prepare complete and
accurate responses to the comments. We would be obliged if you could afford us
the extended time needed, and we are confident that we can meet the proposed
date of September 15th, 2005.
We thank you in advance for your assistance in this matter and should you
have any questions, do not hesitate in calling me.
Sincerely,
FREESTAR TECHNOLOGY CORPORATION
/s/ Paul Egan
--------------------------
Paul Egan
President