<?xml version="1.0"?>
<notificationOfRemoval>

    <schemaVersion>X0203</schemaVersion>

    <exchange>
        <cik>0001143313</cik>
        <entityName>AMERICAN STOCK EXCHANGE LLC</entityName>
    </exchange>

    <issuer>
        <cik>0001106645</cik>
        <entityName>DEBT RESOLVE INC</entityName>
        <fileNumber>001-33110</fileNumber>
        <address>
            <street1>707 Westchester Ave</street1>
            <street2>Suite L7</street2>
            <city>White Plains</city>
            <stateOrCountryCode>NY</stateOrCountryCode>
            <stateOrCountry>NEW YORK</stateOrCountry>
            <zipCode>10604</zipCode>
        </address>
        <telephoneNumber>9149495500</telephoneNumber>
    </issuer>

    <descriptionClassSecurity>Common Stock, $0.001 Par Value</descriptionClassSecurity>

    <ruleProvision>17 CFR 240.12d2-2(b)</ruleProvision>

    <signatureData>
        <signatureName>Claudia Crowley</signatureName>
        <signatureTitle>Senior Vice President and Chief Regulatory Officer</signatureTitle>
        <signatureDate>2008-10-06</signatureDate>
    </signatureData>
</notificationOfRemoval>
