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| | WaveRider Communications Inc.: No Action, Interpretive and/or Exemptive Letter of March 31, 2006 (Site not responding. Last check: 2007-11-01) |
 | | Based on the facts presented, the Division will not object if WaveRider stops filing periodic reports under the Securities Exchange Act of 1934, including its annual report on Form 10-KSB for the fiscal year ended December 31, 2005. |
 | | In reaching this position, we note that WaveRider has filed post-effective amendments removing from registration unsold securities under all effective registration statements on Form S-2, Form S-3, and Form S-8. |
 | | We assume that, consistent with the representations made in your letter, WaveRider will file certifications on Form 15 making appropriate claims under Exchange Act Rules 12g-4 and 12h-3 on or before the due date of its Form 10-KSB for the fiscal year ended December 31, 2005. |
| www.sec.gov /divisions/corpfin/cf-noaction/waverider033106.htm (177 words) |
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