Reflect Scientific, Inc.

1270 South 1380 West

Orem, Utah 84058

December 19, 2007

Jay Mumford, Esq. via EDGAR and

United States Securities and Exchange Commission  Facsimile Transmission

Division of Corporate Finance

Mail Stop 6010

100 F Street NE

Washington, D.C. 20549

Re:       Reflect Scientific, Inc.

File No. 333-145737

REQUEST FOR ACCELERATION OF EFFECTIVE DATE

Dear Mr. Mumford:

On behalf of Reflect Scientific, Inc. (the “Company”), I am hereby requesting the effective date of the above referenced Registration Statement be accelerated so that the same shall become effective as of Friday, December 21, 2007 at 1:00 PM Eastern Time, or as soon thereafter as is practicable.  

Additionally, on behalf of the Company, it recognizes and agrees 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 staff comments and the declaration of effectiveness a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you require any additional information, please telephone.

Sincerely,

Reflect Scientific, Inc.

/s/David Strate

David Strate, CFO