Response to SEC comments

Dear Ryan:

Further to your letter dated March 28, 2006, please find our revisions to Item 4.01 Form 8-K that was filed with the SEC on March 24, 2006.

a) A redlined revised copy of Tracker Corporation of America 4.01 8-K dated March 22, 2006. We have incorporated the changes requested in Comment No. 1 of your letter.

b) A letter from our former accountants to the SEC indicating that they agree with Tracker’s disclosures, as requested in Comment No. 2 of your letter.

Comment

3. Please revise your file number in your future filings, as applicable, to conform to your file number as identified in EDGAR 000-25718.

Response

We have reviseded and now included or Commission File Number in the amended 4.01 8-K as requested in Comment No. 3 of your letter.

Tracker Corporation of America acknowledges:

That they are responsible for the adequacy and accuracy of the disclosures in the filing of their 8-K’s.

That SEC 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

That the Company may not assert SEC staff comments as a defense in any proceedings initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely

Tracker Corporation of America

/s/ Jay Stulberg

Jay Stulberg

President

(p) 416-628-2903

(f) 416-946-1668