SEC Company Response from Totaligent, Inc. (TGNT) (CIK 0000846377) (TGNT) — Mar 11, 2009

Totaligent, Inc. (TGNT) (CIK 0000846377)
Date: March 11, 2009 · CIK: 0000846377 · Accession: 0001213900-09-000493

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AI Filing Summary & Sentiment

File numbers found in text: 333-153798

Date

March 11, 2009

Author

President

Form

CORRESP

Company

Totaligent, Inc. (TGNT) (CIK 0000846377)

Letter

Office of Small Business Washington, D.C. 20549 Re: Swap-A-Debt, Inc. File No. 333-153798

Dear Sir/Madam:

Request is hereby made for the acceleration of the effective date of our Registration Statement on Form S-1/A, File No. 333-153798, to 3:00 P.M. on March 13, 2009 or as soon as practicable thereafter.

The Company acknowledges that:

should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very
truly yours,
SWAP-A-DEBT,
INC.

Show Raw Text

CORRESP
1
filename1.htm

    acceletter_swapdebt.htm
 Electronic Filing Services Corp.-->

      Swap-A-Debt,
Inc.

      940
Lincoln Road, Suite 220

      Miami
Beach, FL 33139

      (305)
394-8345

      March 11,
2009

      U.S.
Securities & Exchange Commission

      Office of
Small Business

      450 Fifth
Street NW

      Washington,
D.C. 20549

                Re:

                Swap-A-Debt,
      Inc.

                File
      No. 333-153798

      Dear
Sir/Madam:

      Request
is hereby made for the acceleration of the effective date of our Registration
Statement on Form S-1/A, File No. 333-153798, to 3:00 P.M. on March 13, 2009 or
as soon as practicable thereafter.

      The
Company acknowledges that:

                §

                should
      the Commission or the staff, acting pursuant to delegated authority,
      declare the filing effective, it does not foreclose the Commission from
      taking any action with respect to the
filing;

                §

                the
      action of the Commission or the staff, acting pursuant to delegated
      authority, in declaring the filing effective, does not relieve the company
      from its full responsibility for the adequacy and accuracy of the
      disclosure in the filing; and

                §

                the
      Company may not assert staff comments and the declaration of effectiveness
      as a defense in any proceeding initiated by the Commission or any person
      under the federal securities laws of the United
  States.

      Very
truly yours,

      SWAP-A-DEBT,
INC.

      By:
   /s/
Edward
C. DeFeudis

      Edward C.
DeFeudis

      President
& Chairman of the Board

SecProbe.io