CORRESP 1 filename1.txt Prevention Insurance.com 2770 S. Maryland Pkwy., # 416 Las Vegas, NV 89109 Office: (702) 732-2758 Fax: (702) 732-2778 March 19, 2007 Securities and Exchange Commission Washington D.C 20549 Mail Stop 3561 Dear Babette Cooper, We are in receipt of your comment letters dated August 14, 2006 and January 31, 2007, regarding the referenced filings. As requested in your letter, we have provided responses to the Questions raised by the staff. The matters are listed below: According to Items 1, 2 and 3 of your comment letters dated August 14, 2006 and January 31, 2006, we have corrected the 10-KSB of April 30, 2005, and the 10-QSB's of July 31, 2005, October 31, 2005, and January 31, 2006, to reflect the proper language required by Item 601(b)(31). Additionally, we have revised our certification to reflect the 10-KSB instead of the 10-Q referenced. The Company acknowledges that: The Company is responsible for ensuring the accuracy and adequacy of all filings and disclosures and have added a review person to our Audit team to help ensure that any future filings are correct in both language and form. Staff comments or changes to disclosure in response to staff comments does not foreclose the Commission from taking action with respect to filings. The Company may not assert staff comments as a defense in any proceedings initiated by the Commission or any person under the Federal Securities Law. Sincerely, /s/ Scott C. Goldsmith ---------------------- Scott C. Goldsmith President