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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001019687-07-000675.txt : 20070622
<SEC-HEADER>0001019687-07-000675.hdr.sgml : 20070622
<ACCEPTANCE-DATETIME>20070309161734
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001019687-07-000675
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070309

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FRANKLIN WIRELESS CORP
		CENTRAL INDEX KEY:			0000722572
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE & TELEGRAPH APPARATUS [3661]
		IRS NUMBER:				953733534
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		9853 PACIFIC HEIGHTS BLVD #N
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92121
		BUSINESS PHONE:		858-623-0000

	MAIL ADDRESS:	
		STREET 1:		9853 PACIFIC HEIGHTS BLVD #N
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FRANKLIN TELECOMMUNICATIONS CORP
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ABM COMPUTER SYSTEMS
		DATE OF NAME CHANGE:	19870317

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AUTOMATED BUSINESS MACHINES INC
		DATE OF NAME CHANGE:	19830802
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
<PAGE>


                               HADDAN & ZEPFEL LLP
                       500 Newport Center Drive, Suite 580
                             Newport Beach, CA 92660
                          (949) 706-6000 (949) 706-6060
                                   (facsimile)
                          e-mail: rjz@haddanzepfel.com

                                  March 9, 2007

                                                                        BY EDGAR
                                                                        --------

Melissa Hauber
Securities and Exchange Commission
Station Place
100 F St., NE
Washington, D.C. 20549

         Re: FRANKLIN WIRELESS CORP.
             FORM 10-KSB FOR FISCAL YEAR ENDED JUNE 30, 2006
             FORMS 10-QSB FOR FISCAL QUARTERS ENDED DECEMBER 31, 2006 AND
                 SEPTEMBER 30, 2006
             FILE 1-14891

Dear Ms. Hauber:

         This is to follow up our telephone conversation today about the
response of Franklin Wireless Corp. to your comment letter of February 22, 2007
concerning the Form 10-KSB for the fiscal year ended June 30, 2006 and the Forms
10-QSB for the fiscal quarters ended December 31, 2006 and September 30, 2006.

         The Company plans to file an amended Form 10-KSB for the fiscal year
ended June 30, 2006, and amended Forms 10-QSB for the fiscal quarters ended
December 31, 2006 and September 30, 2006, on or before March 30, 2007.


                                                         Very truly yours,

                                                         /s/ ROBERT J. ZEPFEL

                                                         --------------------
                                                             Robert J. Zepfel



</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
