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CORRESP
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a04-11929_2corresp.htm
CORRESP

[Letterhead]

October 22, 2004

Via
FEDERAL EXPRESS and EDGAR

Securities and Exchange
Commission

Division of Corporation Finance

450 Fifth Street, N.W., Mail Stop 4-6

Washington, D.C. 20549

Attn:                    Patrick Gilmore

Staff
Accountant

RE:                              GoRemote
Internet Communications, Inc.

Form 8-K Filed October 11, 2004

File No. 000-27871

Dear Mr. Gilmore:

On
behalf of GoRemote Internet Communications, Inc. (the “Company”), we are
responding to your letter dated October 18, 2004 containing the comments
of the Commission staff.  We have
reproduced each comment in bold type; the Company’s response follows
immediately thereafter in regular type.

Item 4 Form 8-K filed October 11,
2004

1.                                      Amend
the report to include disclosure to state whether during the registrant’s two most
recent fiscal years and any subsequent interim period through the date of
resignation, whether there were any disagreements with the former
accountant on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreement(s), if
not resolved to the satisfaction of the former accountant, would have caused it
to make reference to the subject matter of the disagreement(s) in connection
with its reports.  In the event of
disagreement(s) and/or reportable event(s), provide the specific disclosures
required by Item 304(a)(1)(iv) and (v) of Regulation S-K.

We
have made the requested change.

2.                                       Please file a letter from your former accountant,
indicating whether or not they agree with your disclosures in the Form 8-K.

The
requested letter is filed as Exhibit 16.1 to the Form 8-K/A.

As
requested, we have attached to this letter as Exhibit A a statement from
the Company acknowledging that:

•                  the Company is responsible for the
adequacy and accuracy of the disclosure in the filings;

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

•                  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.

Kindly
direct any comments or questions about the foregoing to the undersigned at
(650) 335-7934 or, in my absence, to Connie Chung at (650) 335-7178.

  Very truly
  yours,

  /s/ HORACE L.
  NASH

  Horace L. Nash

cc:                                 Daniel
W. Fairfax

David
L. Teichmann, Esq.

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Exhibit A

In
response to the letter from the staff of the Securities and Exchange Commission
(the “Commission”)
dated October 18, 2004, GoRemote Internet Communications, Inc. (the “Company”) hereby
acknowledges that:

•                  the Company is responsible for the
adequacy and accuracy of the disclosure in the filings;

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

•                  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.

  GoRemote
  Internet Communications, Inc.

  Date: October 22,
  2004

  By:

  /s/ DAVID L.
  TEICHMANN

  David L.
  Teichmann, Senior Vice President,

  General Counsel
  and Secretary

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