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                               HAROLD W. PAUL, LLC
                                 ATTORNEY AT LAW
                                  PO Box 33812
                               Santa Fe, NM 87594
                                 (505) 983-2794
                               Fax (866) 644-7615


                                                         June 3, 2009


Mr. Howard Efron
Securities and Exchange Commission
Mail Stop 4561
100 F Street, NE
Washington, DC 20549

                              Re: Ozone Man, Inc.
                                  Form 10-K For the year ended December 31, 2008
                                  File No. 0-09908

Dear Mr. Efron:

     We represent TOMI Environmental Solutions, Inc., formerly The Ozone Man,
Inc.  Our client has forwarded to us your letter dated May 14, 2009 and
authorized us to reply.

     Supplementally, we advise as follows:


Form 10-K for the year Ended December 31, 2008
----------------------------------------------

Financial Statements
--------------------

Note 4 - Intangible Assets, page F-12
-------------------------------------

     1.  Management's basis for determining the deferral of amortization on the
         Company's intangible assets is that the benefit derived from such
         intangible assets will not occur until such time as when the Company
         commences principal operations.  The Company will amortize its
         intangibles over their estimated useful lives, based on an analysis of
         pertinent factors, including the expected use of the asset by the
         entity (SFAS 142 11a).

Note 13 - Forgiveness of Debt, page F-17
----------------------------------------

     2.  As a matter of clarification, $25,000 was forgiven.  The obligation of
         the Company for past due legal services was $50,000.  $25,000 was
         forgiven and the balance was represented by the convertible promissory
         note.


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HAROLD W. PAUL, LLC

Mr. Howard Efron
Securities and Exchange Commission
June 3, 2009
Page Two


Exhibits 31.1 and 31.2
----------------------

     3.  The staff's comment regarding certain modifications to the
         certifications is noted and we represent that all future filings
         commencing with the Company's 10-Q for the period ending June 30, 2009
         will conform to the exact form set forth in Item 601(b)(31) of
         Regulation S-K.


The Company 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 defense in any proceeding
        initiated by the Commission or any person under the federal securities
        laws of the United States.


     Please do not hesitate to contact the undersigned if you have any further
comments or questions.


							Sincerely,

                                                    /s/ HAROLD W. PAUL, LLC

/sl							HAROLD W. PAUL, LLC


cc:  Halden Shane
     TOMI Environmental Solutions, Inc.


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