CORRESP 1 filename1.txt Pharma-Bio Serv, Inc. November 6, 2006 VIA EDGAR --------- Securities and Exchange Commission Washington, DC 20549 Attention: Karen J. Garnett, Esq., Assistant Director Amanda McManus, Esq. Re: Pharma-Bio Serv, Inc. Registration Statement on Form SB-2 File No. 333-132847 ----------------------------------- Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), Pharma-Bio Serv, Inc. (the "Company") requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 3:00 p.m., Eastern Time, on Wednesday, November 8, 2006, or as soon thereafter as possible. We hereby acknowledge the following: o 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; o 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 o the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, PHARMA-BIO SERV, INC. By: /s/ Elizabeth Plaza ------------------------------------- Elizabeth Plaza President and Chief Executive Officer