GREENBERG TRAURIG, LLP MetLife Building 200 Park Avenue New York, New York 10166

 

GREENBERG TRAURIG, LLP

MetLife Building

200 Park Avenue

New York, New York 10166

 

Spencer G. Feldman

212 ###-###-####

 

August 13, 2008

 

 

U.S. Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

 

Re:

City Language Exchange Incorporated — Quarterly Report on Form 10-Q for the Six Months ended June 30, 2008

 

Dear Sirs:

 

On behalf of City Language Exchange Incorporated, 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 City Language Exchange’s Quarterly Report on Form 10-Q for the six months ended June 30, 2008.

 

Please address any comments or questions that you may have concerning the Form 10-Q to Jonny White, City Language Exchange’s President, Chief Executive Officer and Chief Financial Officer, or to me.

		Very truly yours,
		/s/ Spencer G. Feldman
		Spencer G. Feldman

 

Encls.

 

cc: Mr. Jonny White