SecProbe.io

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                                 April 15, 2005

VIA EDGAR, FAX AND FEDERAL EXPRESS

Mr. Larry Spirgel
Assistant Director
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Re:      The A Consulting Team, Inc. Form 10-K for the fiscal year ended
         December 31, 2004, filed March 25, 2005
         ---------------------------------------------------------------

Dear Mr. Spirgel:

         On behalf of our client, The A Consulting Team, Inc. ("Company"), we
are hereby responding to the letter from the Securities and Exchange Commission
("SEC") dated April 5, 2005 (the "Request Letter") related to its review of the
Company's Form 10-K for the fiscal year ended December 31, 2004, filed March 25,
2005 and request for certain information.

         Set forth below are the Company's responses to the Request Letter. For
your convenience, we have restated the SEC's questions prior to each of our
responses.

1)       We note that your chief executive officer and chief financial officer
         have concluded that your disclosure controls and procedures were
         "adequate and designed to ensure that material information relating to
         us and our consolidated subsidiaries would be made known to us by
         others within these entities." However, it is unclear whether your
         certifying officers have concluded whether or not your disclosure
         controls and procedures are effective. Supplementally confirm that both
         officers concluded that your disclosure controls and procedures were
         effective, and in future filings, please make clear whether they have
         concluded that the Company's disclosure controls and procedures are
         effective;

         RESPONSE

         The Company confirms that its Chief Executive Officer and Chief
         Financial Officer, after evaluating the effectiveness of the Company's
         "disclosure controls and procedures" (as defined in the Securities and
         Exchange Act of 1934 Rules 13a-14(e) and 15d-15(e)) as of December 31,
         2004, had concluded that its disclosure controls and procedures were
         effective and designed to ensure that material information relating to
         the Company and its consolidated subsidiaries would be made known to
         the Company by others within those entities. The Company will make
         clear in future filings whether its certifying officers have concluded
         that the Company's disclosure controls and procedures are effective as
         of the end of the periods covered by those filings.

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Mr. Larry Spirgel
April 15, 2005
Page 2

2)       We note your statement that there "were no significant changes in the
         Company's internal control over financial reporting that occurred
         during our fourth fiscal quarter of 2004 that has materially affected
         or is reasonably likely to materially affect our internal control over
         financial reporting." Please supplementally confirm whether there were
         any changes in your internal control over financial reporting
         identified in connection with an evaluation that occurred during your
         fourth quarter that has materially affected, or is reasonably likely to
         materially affect, your internal control over financial reporting.
         Similarly revise in your future filings;

         RESPONSE

         The Company confirms that there were no changes in the Company's
         internal control over financial reporting identified in connection with
         an evaluation that occurred during the Company's fourth quarter that
         has materially affected, or is reasonably likely to materially affect,
         the Company's internal control over financial reporting. The Company
         will include similar disclosure in future filings.

3)       In connection with responding to our comments, please provide, in
         writing, a statement from the company acknowledging that

         o        the company is responsible for the adequacy and accuracy of
                  the disclosure in the filings;

         o        staff comments or changes to disclosure in response to staff
                  comments do not foreclose the Commission from taking any
                  action with respect to the filings; and

         o        the company may not assert staff comments as a defense in any
                  proceeding initiated by the Commission or any person under the
                  federal securities laws of the United States;

         RESPONSE

         The Company acknowledges that (i) the Company is responsible for the
         adequacy and accuracy of the disclosure in the filings, (ii) staff
         comments or changes to disclosure in response to staff comments do not
         foreclose the Commission from taking any action with respect to the
         filings, and (iii) the Company may not assert staff comments as a
         defense in any proceedings initated by the Commission or any person
         under the federal securities laws of the United States.

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Mr. Larry Spirgel
April 15, 2005
Page 3

         Please contact the undersigned at (212) 506-5093 with any questions
regarding this letter. Thank you.

                                             Sincerely,

                                             /s/ Christopher M. Locke
                                             -----------------------------------
                                             Christopher M. Locke

cc:      The A Consulting Team, Inc.
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