GREENBERG TRAURIG, LLP MetLife Building 200 Park Avenue, 15th Floor New York, New York10166

 

MetLife Building

200 Park Avenue, 15th Floor

New York, New York  10166

 

 

 

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C.  20549

 

	Re:	Current Report on Form 8-K for Debt Resolve, Inc.
		Commission File No. 001-33110

 

Dear Sirs:

 

On behalf of Debt Resolve, Inc., a Delaware corporation, we hereby submit in electronic format for filing with the U.S. Securities and Exchange Commission, pursuant to the Securities Exchange Act of 1934, as amended, and Rule 101(a)(1)(iii) of Regulation S-T, one copy of Debt Resolve’s Current Report on Form 8-K, dated August 12, 2010.  The enclosed Form 8-K reports the closing of a private placement of shares of common stock and warrants to purchase common stock in accordance with Item 3.02 of Form

 

8-K and the addition of a new director in accordance with Item 5.02 of Form 8-K.

 

               Please address any comments or questions that you may have concerning the Current Report to the undersigned (tel:   ###-###-####; fax: 212 ###-###-####), or to David M. Rainey, President and Chief Financial Officer (tel: 914 ###-###-####).

 

		Very truly yours,
		/s/ Spencer G. Feldman
		Spencer G. Feldman
cc:   Mr. David M. Rainey