SecProbe.io

Via fax (801) 847-6422
       N o v e m b e r  2 2 ,  2 0 1 0

Paul G. Begum
Chairman & CEO Klever Marketing, Inc. 2469 E Ft Union Blvd No. 214 Cottonw ood, UT 84121

Re: Klever Marketing, Inc.
 Form 10-K & Form 10-K/A for the Fi scal Year Ended December 31, 2009
 Filed April 13, 2010 and Ap ril 30, 2010, respectively
Form 10-Q for the Quarter Ended March 31, 2010 and Form 10-Q & Form 10-Q/A
for the Quarter Ende d June 30, 2010
 Filed May 24, 2010 , August 13, 2010 and Augu st 17, 2010, respectively
File No. 000-18730

Dear Mr. Begum:
We have reviewed your letter dated November 19, 2010 in connection with the above-
referenced filings and have the following comment.  In our comment, we ma y ask you to provide us
with information so we may be tter understand your disclosure.
 Please respond to this letter within ten busin ess days by amending your filing, by providing the
requested information, or by advising us when you will provide the requested response.  If you do not
believe our comment applies to your facts and ci rcumstances or do not believe an amendment is
appropriate, please tell us why in your response.

After reviewing any amendment to your filing and the information you provide in response to
this comment, we may have additional comments.  Unless otherwise noted, where prior comments are
referred to they refer to our letter dated November 10, 2010.
 Form 10-Q for the Quarter Ended March 31, 2010 a nd Form 10-Q and Form 10-Q/A for the Quarter
Ended June 30, 2010
 Item 4(T). Controls a nd Procedures, page 13

Management’s Report on Internal Control over Financial Reporting, page 13
 1. Notwithstanding your prior response to prior comment 3, we continue to believe that a revision is required to remove the discussion regardi ng the evaluation of your internal controls over
financial reporting at March 31, 2010 and June 30, 2010 and to limit your discussion to the

 Paul G. Begum Klever Marketing, Inc. November 22, 2010 Page 2
disclosure required by Item 308T(b) for changes in  internal control over  financial reporting
during the quarter.  Please re vise your filings accordingly.
 You may contact Megan Akst, Staff Accountant at (202) 551 -3407 if you have questions
regarding comments on the financial statements and related matters.  If you need further assistance,
you may contact me at (202) 551-3499.
Sincerely,

Kathleen Collins Accounting Branch Chief