SEC Comment Letter for CALYPSO WIRELESS INC (CIK 0000719729) — Nov 7, 2005

CALYPSO WIRELESS INC (CIK 0000719729)
Date: Nov. 7, 2005 · CIK: 0000719729 · Accession: 0000000000-05-056551

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AI Filing Summary & Sentiment

Date

November 07, 2005

Author

/s/ Carlos Pacho

Form

UPLOAD

Company

CALYPSO WIRELESS INC (CIK 0000719729)

Letter

Cheryl L. Dotson Chief Financial Officer CALYPSO WIRELESS, INC 5753 N.W. 158 Street Miami, Florida 33014 Forms 10-QSB for fiscal quarters ended March 31 and June 30, 2005 File No. 1-08497

Re: CALYPSO WIRELESS, INC Form 10-KSB/A for the year ended December 31, 2004 Filed September 30, 2005

Dear Ms. Dotson:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
/s/ Carlos Pacho
for Larry Spirgel
Assistant Director
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 3561					November 07, 2005

Via U.S. Mail and Fax (713-533-9396)

Cheryl L. Dotson
Chief Financial Officer
CALYPSO WIRELESS, INC
5753 N.W. 158 Street
Miami, Florida 33014

Re:	CALYPSO WIRELESS, INC
	Form 10-KSB/A for the year ended December 31, 2004
      	Filed September 30, 2005

	Forms 10-QSB for fiscal quarters ended March 31 and June 30, 2005

	File No. 1-08497

	Dear Ms. Dotson:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

     						 	 Sincerely,
						 	/s/ Carlos Pacho
       						 	 for Larry Spirgel
    						 	Assistant Director

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>

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