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FREIGHT MANAGEMENT CORP.
Suite 200, 8275 Eastern Avenue
Las Vegas, NV, 89123
Ph: 702.938.0496
Fax: 702.990.8681
March 4, 2008
Ms. Amanda McManus
Branch Chief-Legal
Division of Corporate Finance
Ms. Lauren Nguyen
Division of Corporate Finance
Securities and Exchange Commission
100 F Street N.E.
Mail Stop 3561
Washington, D.C. 20549
Via edgar and fax: (202) 551-3642 (2 pages)
Re: Freight Management Corp.
Registration Statement on Form S-1 Amendment No. 2
File No. 333-148920
Filed: February 25, 2008
Dear Ms. McManus and Ms. Nguyen:
Further to your telephone call to Mr. William O'Neal last week, Freight
Management Corp. hereby requests acceleration of its Registration Statement on
Form S-1 Amendment No. 2, as per the above noted, as of 4:00PM Eastern Standard
Time on March 6, 2007, or as soon thereafter as possible, in accordance with
Rule 461(a) of Regulation C.
Pursuant to your earlier correspondence, we acknowledge that:
* should the Commission or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing;
* the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve the company from its full responsibility for the adequacy and
accuracy of the disclosure in the filing; and
* the company may not assert this action as a defense in any proceeding
initiated by the Commission or any person under the federal securities
laws of the United States.
Please direct any further queries or responses to Mr. William O'Neal, our
corporate attorney.
Yours truly;
/s/ Ibrahim Abotaleb
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Ibrahim Abotaleb, President & CEO
cc: William O'Neal, O'Neal Law Firm - via email and fax