Yacht Finders, Inc.

122 Ocean Park Blvd., Suite 307

Santa Monica, CA 90405

October 29, 2008

By EDGAR Transmission and by USPS

Kathleen Collins

Accounting Branch Chief

U.S. Securities and Exchange Commission.

100 F Street N.E.

Washington, D.C. 20549.

Re: Yacht Finders, Inc.

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

Filed March 26, 2008

File # 000-52528

Form 10-QSB for the Period Ended March 31, 2008

Filed May 7, 2008

File # 000-52528

Form 10-Q for the Period Ended June 30, 2008

Filed August 8, 2008

File # 000-52528

Ladies and Gentlemen:

Further to our letter dated October 14, 2008, we acknowledge the following:

· The company is responsible for the adequacy and accuracy of the disclosure in the filings;

· Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

· The company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

U.S. Securities and Exchange Commission

October 29, 2008

Page 2

If you would like to discuss any aspect of the foregoing or other matters, please contact Robert L. B. Diener at (310) 396-1691.

Sincerely,

YACHT FINDERS, INC
By:	/s/ Thomas W. Colligan
	Thomas W. Colligan
	Chief Executive Officer