Morse
& Morse, PLLC
1400
Old Country Road, Suite 302
Westbury,
NY 11590
Tel:
516-487-1446
Fax:
516-487-1452
Email:
morgold@aol.com
October
31, 2007
Paul
Fischer, Staff Attorney Division of Corporation Finance
Telephone
Number: 202-551-3415
Facsimile
Number. 202-7729205
Mail
Stop 3720
Re: Anchor
Funding Services, Inc.
Registration
Statement on Form 10-SB/A
Quarterly
Report on Form 10Q-SB for the period ended June 30, 2007
File
No.
0-52589
Dear
Mr.
Fischer:
We
have
today electronically filed Amendment No. 4 to the Form 10-SB/A. This filing
responds to the Staff’s recent comment letter to amend the auditor’s report to
reference the restated financials.
If
you
have any questions or comments, please do not hesitate to call.
|
Very
truly yours,
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|
MORSE
& MORSE, PLLC
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By:
|
/s/ Steven Morse | |
| Managing Member | |||