Border Management, Inc.
968 240 th Street, Langley, B.C., V2Z 2Y3

July 19, 2010

U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549

Attention: Cicely LaMothe, Branch Chief

Re:  Border Management, Inc.
     Form 10-K for the Year Ended December 31, 2009
     Form 10-Q for the Period Ended March 31, 2010
     File NO. 000-53751

Dear Ms. LaMothe

In response to your letter of June 17, 2010 we provide this letter that keys
our responses to your comments.

1.Report of Independent Registered Public Accounting Firm, page F-2

We now submit our auditor's revised scope and opinion paragraphs of their
audit report to cover cumulative data from June 7, 2006 (inception)through
December 31, 2009.


2.Internal Control Over Financial Reporting

Our management did perform its assessment of internal control over its
financial reporting as of December 31, 2009, however it failed to state this
in its report.

Our management's failure to state this in its report on internal control over
financial reporting did impact its conclusions regarding the effectiveness of
our disclosure controls and procedures as of the end the fiscal year covered
by the report.  We have reassessed our report and deemed our disclosure
controls and procedures ineffective at the time of the report.  We will
submit an abbreviated amended annual report to include a revised Item 8A for
the period revising our disclosure as appropriate.


In connection with this response, we also acknowledge that:

Our company is responsible for the adequacy and accuracy of the disclosure in
the filing.

Staff comments or changes to disclosure in response to staff comments do not
foreclose the Commission from taking any action with respect to our filing,
and

Our company 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

We trust this is the information you require and thank you for your
assistance in this matter.




Yours Truly,

/s/ Evan Williams
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Evan Williams, Director
President and Chairman of the Board
Principal Executive Officer