SecProbe.io

CORRESP
1
filename1.htm

LAW OFFICES OF

HAROLD P. GEWERTER, ESQ., LTD.

Harold P. Gewerter, Esq.

January 26, 2005

To:

 H. Christopher Owings

  United States Securities and Exchange Commission

  Division of Corporation Finance

  450 Fifth Street, N.W.

  Washington, D.C. 20549

Re:

 Expert Systems, Inc.

  Form SB-2 Registration Statement

  File No.: 333-118799

Dear Mr. Owings:

We represent Expert Systems, Inc., a Nevada corporation, with respect to the Registration Statement on Form SB-2 and amendments made thereto.  We respectfully request that the Commission accelerate the effective date of the said registration statement to January 28, 2005 at 9:00am Pacific Standard Time, or soon thereafter as practicable.  Accordingly, we would appreciate your prompt consideration of our request and would welcome as prompt a response as is convenient.

Thank you for your expedient and diligent review of this file.  If any further questions or comments should arise, feel free to contact Patrick Deparini, Paralegal at (702) 580-8565.

Sincerely,

/s/
Harold P. Gewerter

Harold P. Gewerter, Esq.

This message is intended only for the use of the person or entity to which it is addressed, and may contain information that is privileged, confidential and exempt from disclosure under applicable law.  If the reader of this message is not the intended recipient, or the employee or agent responsible for delivering this message to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited.  If you have received this communication in error, please notify us immediately by telephone, and return the original message to us at the address above via the United States Postal Service.  Thank you.

5440 West Sahara Avenue, Suite 202, Las Vegas, Nevada 89146

Telephone: (702) 382-1714  ♦  Facsimile: (702) 382-1759