SecProbe.io

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                               [Cytta Corp Logo]
                     905 Ventura Way, Mill Valley, Ca 94941
                      (415) 860-5192 phone 888 845 4869 fax

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
100 F Street, N.E.
Washington, D.C. 20549-4561
Attn: Ryan Rohn,
Division of Corporation Finance
Telephone Number: (202) 551-3739
Fax Number: (703) 813-6981

April 7th, 2010

Re:  Cytta Corp. Form 10-K for the Fiscal Year ended September 30, 2009 Filed
     January 13, 2010 File No. 333-139699

1. Further to your letter dated February 17th, 2010 wherein you query, "We note
that the address for your largest shareholder, Lifespan, Inc., is also the same
address that your independent registered public accounting firm as registered
with the Public Company Accounting Oversight Board. Please advise."

Our largest shareholder, Lifespan, Inc., is a Nevada Corporation who utilizes a
Resident/Registered Agency firm in Nevada whose physical address for Service of
Process is 6490 W Desert Inn Rd. Las Vegas, NV 89146. They also used that same
address as their permanent mailing address for a period in 2009. Their permanent
mailing address was changed to 40318 Barington Dr. Palm Desert, Ca 92211 in
August of 2009, although their address for service remains the same.

As to Seale & Beers, our now former auditors, we are advised they, for a period
in the summer of 2009, had a physical presence in the office building at the
address of 6490 W Desert Inn Rd. Las Vegas, NV 89146 and moved to their current
address 50 S. Jones Blvd., Ste. 201, Las Vegas, NV 89107 sometime in the fall of
2009. We have no knowledge as to why this information is not current with the
PCAOB. As we said, they are our Former Auditors.

2. Further to your second query "We note that you have not provided the complete
language in paragraph 4 of your certifications. Tell us how you considered
disclosing your responsibility for establishing and maintaining internal control
over financial reporting. Refer to Item 601(b) (31)(i) of Regulation S-K."

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Thank you for pointing out this omission in our Exhibit 31.1/31.2 as filed with
our September 30, 2009 Form 10-K. We will be filing an amended Form 10K/A
containing this revised disclosure in paragraph 4 of Exhibit 31.1/31.2 as set
out below if this is acceptable.

4. "I am responsible for establishing and maintaining disclosure controls and
procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and
internal control over financial reporting (as defined in Exchange Act Rules
13a-15(f) and 15d-15(f)) for the registrant and have:"

Please advise if this is acceptable.

3. As requested in your letter, the Company also acknowledges that:

     *    the company is responsible for the adequacy and accuracy of the
          disclosure in the filing;

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

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

Please advise if we can be of further assistance.

Yours truly,

/s/ Stephen Spalding
-------------------------
Stephen Spalding, CEO/CFO
Cytta Corp

Cc Mr. G. Campbell President

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