Stephen Krikorian

Accounting Branch Chief

United States Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

Re: MDwerks, Inc.

Form 10-KSB for the Fiscal Year Ended December 31, 2007

Filed March 27, 2008

Amended April 11, 2008

Form 10-Q for the Fiscal Quarter Ended September 30, 2008

File No. 333-118155

Dear Mr. Krikorian:

Due to the office closing for the two week days at the Thanksgiving holiday and vacation days for certain personnel we would greatly appreciate an additional three weeks to respond to the comment letter dated November 14, 2008.

We have reviewed the pronouncements indicated in the letter both in-house and with our registered audit firm and would like to discuss with you the issues being addressed in the letter so that we can prepare and submit our response by Friday, December 19, 2008.

Sincerely,

/s/ Adam Friedman

Adam Friedman

Controller

MDwerks, Inc.

1020 NW 6^th Street - Suite I, Deerfield Beach, FL 33442

Tel (954) 389-8300 Fax (954) 427-5871