Pacific
WebWorks
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July 30, 2007
Via EDGAR
Mark Kronforst, Accounting Branch Chief
U. S. Securities and Exchange Commission
Room 4561
100 F Street, N.E.
Washington, D.C. 20549
Re:
Pacific WebWorks, Inc.
Form 10-KSB for Fiscal Year Ended December 31, 2005, as amended
Filed March 31, 2006
Dear Mr. Kronforst,
Pacific WebWorks, Inc. (the “Company”) is requesting an extension for our response to your comment letter dated July 16, 2007. The Company believes that the board of directors (the “Board”) must meet and approve the action to be taken by the Company in this matter. The Chairman of the Board has been unavailable to conduct this meeting, but he will return next week. Therefore, the Company requests a ten business day extension, until August 13, 2007, to allow time for the Board to meet and approve a course of action, and for the Company to prepare a response to your comment.
Thank you for your consideration of this request and please contact our counsel, Cindy Shy, at 435-674-1282, should you have any questions or concerns regarding this request for an extension.
Sincerely,
/s/ Christian R. Larsen
Christian R. Larsen
President
voice: 801-578-9020
180 South 300 West, Suite 400
Salt Lake City, Utah 84101
www.pacificwebworks.com
fax: 801-578-9019