JOHN G. NOSSIFF
300 BRICKSTONE SQ., ST 201
ATTORNEY AT LAW
ANDOVER, MASSACHUSETTS 01810
TEL. (978) 409 2648
FAX (978) 470 1302
December 8, 2009
Via EDGAR
United States Securities and Exchange Commission
100 F Street N.E.
Washington DC 20549-3561
Re:
Arbor Entech Corporation
Form 10Q for Fiscal Quarter Ended July 31, 2009
Filed September 14, 2009
File No. 000-30432
Dear Sir/Madam:
We are legal counsel to Arbor Entech Corporation (the “Company”).
This letter is in response to your comment letter dated November 13, 2009 with respect to the above referenced Form 10Q.
SEC COMMENT NO. 1
In response to Comment No. 1 in your letter, the Company undertakes that it will in future filings revise its disclosure, pursuant to and in accordance with your request.
SEC COMMENT NO. 2
In response to Comment No 2 in your letter, the Company undertakes to revise its Section 302 Certification, in accordance with your request.
Since the Company will be filing its Form 10Q for the Quarter ended October 31, 2009, on or before December 15th, 2009, the Company requests that the Commission permit the Company to include the revised disclosure in the Form 10Q to be filed by December 15th, 2009, instead of requiring the Company to amend its 10Q for the quarter ended July 31, 2009.
In connection with this response, the Company acknowledges as follows:
Ø
the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
Ø
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
Ø
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.
If you have any questions, please do not hesitate to contact me at (978) 409-2648.
Thank you for your assistance.
The Nossiff Law Firm, LLP
/s/ John G. Nossiff
John G. Nossiff
CC: Brad Houtkin, President