WARP 9, INC. 50 CASTILIAN DRIVE, SUITE 101 SANTA BARBARA, CALIFORNIA 93117 TELEPHONE: (805) 964-3313 FACSIMILE: (805) 964-6968 - -------------------------------------------------------------------------------- March 1, 2010 VIA FACSIMILE AND EDGAR - ----------------------- 202-551-3272 United States Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Attn: Andrew Mew, Accounting Branch Chief RE: WARP 9, INC. FORM 10-K FOR THE FISCAL YEAR ENDED JUNE 30, 2009 FILED SEPTEMBER 30, 2009 FILE NO. 000-13215 -------------------------------------------------------------- Dear Mr. Mew: In connection with responding to your letter to us dated February 2, 2010, we (the "Company") acknowledge the following: 1. We acknowledge that the Company is responsible for the adequacy and accuracy of the disclosure in its filings with the Securities and Exchange Commission ("SEC"). 2. We acknowledge that SEC staff comments or changes to disclosure in response to staff comments do not foreclose the SEC from taking any action with respect to the Company's filings. 3. We acknowledge that the Company may not assert SEC staff comments as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States. Please direct any additional correspondence that you may have to the undersigned. Very truly yours, /s/ Harinder Dhillon Harinder Dhillon, Chief Executive Officer of Warp 9, Inc.