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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001165527-09-000409.txt : 20090803
<SEC-HEADER>0001165527-09-000409.hdr.sgml : 20090801
<ACCEPTANCE-DATETIME>20090615135036
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001165527-09-000409
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090615

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PHANTOM FIBER CORP
		CENTRAL INDEX KEY:			0000049397
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-ELECTRICAL APPARATUS & EQUIPMENT, WIRING SUPPLIES [5063]
		IRS NUMBER:				042451506
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		144 FRONT STREET, SUITE 580
		STREET 2:		SUITE 580
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5J 2L7
		BUSINESS PHONE:		2123440351

	MAIL ADDRESS:	
		STREET 1:		144 FRONT STREET, SUITE 580
		STREET 2:		SUITE 580
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5J 2L7

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PIVOTAL SELF SERVICE TECHNOLOGIES INC
		DATE OF NAME CHANGE:	20001114

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EIEIHOME COM INC
		DATE OF NAME CHANGE:	20000307

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HYCOMP INC
		DATE OF NAME CHANGE:	20000112
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                   [LETTERHEAD OF PHANTOM FIBER CORPORATION]


Division of Corporate Finance
US Securities & Exchange Commission
100 F Street, NE
Washington, DC 20549

Attn.: Mr. Eric Attallah, Staff Accountant
       Submitted VIA EDGAR

RE: Phantom Fiber Corporation


Dear Mr. Attallah:

This letter responds to comment number "1" contained in the Staff letter, dated
May 26, 2009.

Comment #1:

We note you have omitted the words "and accuracy" from the first bullet point in
your response to prior comment 1. In connection with responding to our comments,
please provide, in writing, a statement from the company acknowledging that the
company is responsible for the adequacy and accuracy of the disclosure in the
filings.

Response to Comment #1:

The company acknowledges it is responsible for the adequacy and accuracy of the
disclosure in the filings.

Please feel free to call me if you have any comments or questions at
212-785-6200.

Best regards,


/S/ Kevin H. Kading
- -----------------------------
Kevin H. Kading                                                     15 June 2009

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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