SEC Comment Letter for DarkPulse, Inc. (DPLS) (CIK 0000866439) (DPLS) — Dec 16, 2010

DarkPulse, Inc. (DPLS) (CIK 0000866439)
Date: Dec. 16, 2010 · CIK: 0000866439 · Accession: 0000000000-10-075534

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File numbers found in text: 000-18730

Date

December 31, 2009

Author

Kathleen Collins

Form

UPLOAD

Company

DarkPulse, Inc. (DPLS) (CIK 0000866439)

Letter

Via fax (801) 847-6422 D e c e m b e r 1 6 , 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 & Forms 10-K/A for the Fi scal Year Ended December 31, 2009 Filed April 13, 2010, April 30, 2010 and December 9, 2010, respectively File No. 000-18730

Dear Mr. Begum: We have completed our review of your Form 10-K and related filings and have no further comments at this time on the specific issued raised. Sincerely,

Kathleen Collins Accounting Branch Chief

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Via fax (801) 847-6422
       D e c e m b e r  1 6 ,  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 & Forms 10-K/A for the Fi scal Year Ended December 31, 2009
 Filed April 13, 2010, April 30, 2010 and December 9, 2010, respectively
File No. 000-18730

Dear Mr. Begum:
We have completed our review of your Form 10-K and related filings and have no further
comments at this time on the specific issued raised.
Sincerely,

Kathleen Collins Accounting Branch Chief

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