NETFABRIC
HOLDINGS, INC.
299
Cherry Hill Road,
Parsippany,
NJ 07084
August
10, 2007
Mr.
Ethan
Horowitz,
Staff
Accountant
Office
of
Emerging Growth Companies
Division
of Corporate Finance
Securities
and Exchange Commission
100
F
Street N.E.
Mail
Stop
3561
Washington,
D.C. 20549-4561
|
Re: |
NetFabric
Holdings, Inc.
|
Form
10-KSB
Filed
April 16, 2007
File
No. 000-31553
Dear
Mr.
Horowitz:
On
behalf
of NetFabric Holdings, Inc., (“NetFabric” or the “Company”), we acknowledge
receipt of your letter, dated August 2, 2007 (the “Letter”), regarding the above
referenced Form 10-KSB. We will respond to the comments of the staff of the
Securities and Exchange Commission (the “SEC”) as set forth in Letter, however,
we will need additional time to comply with the comments. Accordingly, we
request an extension until August 31, 2007 to comply with the SEC comments.
If
you have any questions pertaining to this request, kindly contact the
undersigned at 973-537-0077, extension 3365.
Sincerely,
Vasan
Thatham
Chief
Financial Officer