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                                   HAROLD W. PAUL, LLC
                                     ATTORNEY AT LAW
                                      PO Box 33812
                                    Santa Fe, NM 87594
                                      (505) 983-2794
                                    Fax (866) 644-7615


	                                             New York Office
                                                     444 Madison Ave., Ste. 1800
                                                     New York, NY 10022
                                                     (212) 750-5020
                                                     Fax (866) 644-7615


								August 8, 2008


Mr. Howard Efron
Staff Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549


                           Re: Ozone Man, Inc.
                              Form 10-KSB For The Year Ended December 31, 2007
                              Form 10-QSB For The Period Ended March 31, 2008
                              File No. 0-09908

Dear Mr. Efron:

We represent The Ozone Man, Inc. We are responding to your letter of July 21,
2008 with respect to the above named filings.

Simultaneous with submission of this letter, we are filing an amendment to Form
10-KSB in response to comment number 1.


     1.   INTERNAL CONTROL OVER FINANCIAL REPORTING.

          As indicated in our telephone conversation of August 6, 2008
          management did, in fact, performed an assessment of its internal
          control over financial reporting. The result thereof has been
          disclosed in Item 8A of the amended Form 10-KSB submitted with
          this letter.

          Please note that the certifications provided under Item 601(b)(31)
          have been revised to include the introductory language of paragraph 4
          and the language of paragraph 4(b) of said item.



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HAROLD W. PAUL, LLC


Mr. Howard Efron
Staff Accountant
Securities and Exchange Commission
August 8, 2008
Page Two



     2.   FORM TYPE.

          Supplementally, we confirm our telephone conversation that the
          quarterly report filed on Form 10-QSB contained all required material
          information.  This will confirm that all future quarterly reports will
          be filed on Form 10-Q.

          Supplementally, we advise that simultaneous with submission of this
          letter and the amended Form 10-KSB we are filing a statement from the
          company containing the three representations that you requested in
          your letter.


Please feel free to contact the undersigned if you have any further comment with
respect to these matters.


                                                Sincerely,

                                            /s/ HAROLD W. PAUL

HWP/sl                                          HAROLD W. PAUL
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