ambt_corresp.htm

Further to the telephone conversation of August 20, 2012 between Mr. Joe Cascarano and our Chief Financial Officer, Mr. Mark Fidler, Ambient Corporation (the “Company”) hereby requests an extension of time in responding to the above referenced comment letter. The extension is needed as responding to the comments raised in the comment letter requires further complex valuation and accounting analyses. The Company intends to respond to the comment letter by August 31, 2012.