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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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<SEC-DOCUMENT>0000000000-05-002660.txt : 20050707
<SEC-HEADER>0000000000-05-002660.hdr.sgml : 20050707
<ACCEPTANCE-DATETIME>20050114160827
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-002660
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050114

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SMARTSERV ONLINE INC
		CENTRAL INDEX KEY:			0001005698
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
		IRS NUMBER:				133750708
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0902

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		METRO CENTER
		STREET 2:		ONE STATION PLACE
		CITY:			STAMFORD
		STATE:			CT
		ZIP:			06902
		BUSINESS PHONE:		2033535950

	MAIL ADDRESS:	
		STREET 1:		ONE STATION PLACE
		CITY:			STAMFORD
		STATE:			CT
		ZIP:			06902
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 04-06

      January 14, 2005

Robert M. Pons
Chief Executive Officer
SmartServ Online, Inc.
2250 Butler Pike, Suite 150
Plymouth Meeting, Pennsylvania 19462
(610) 397-0689

Re:   	SmartServ Online, Inc.
Form 8-K filed December 21, 2004, amended December 23, 2004
and January 10, 2005
      File No. 000-28008

Dear Mr. Pons:


	We have completed our review of your Form 8-K and related
filings and do not, at this time, have any further comments.


Sincerely,


							Craig Wilson
							Senior Assistant Chief
Accountant

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??

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SmartServ Online, Inc.
December 29, 2004
Page 2


</TEXT>
</DOCUMENT>
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