September 10, 2009 Craig Wilson Senior Assistant Chief Accountant U.S. Securities & Exchange Commission Division of Corporation Finance 100 F Street, NE | Washington DC 20549 Dear Mr. Wilson: As Chief Executive Officer of Nasus Consulting (the "Company"), and on behalf of the Company, in response to your letter of September 1, 2009 I wish to acknowledge that the Company is responsible for the adequacy and accuracy of the disclosures made in all of our filings; that 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 that the 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. Sincerely, /s/ John Jenkins John Jenkins Chief Executive Officer Nasus Consulting, Inc. 258 Southhall Lane, Suite 420 Maitland, Florida 32751