Patron Systems, Inc.
5775 Flatiron Parkway, Suite 230
Boulder, Colorado 80301

May 26, 2006

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549

                  Re:      Patron Systems, Inc.
                           Registration Statement on Form SB-2
                           Registration Number:  333-134159

Ladies and Gentlemen:

Patron  Systems,  Inc. (the  "Company")  hereby  respectfully  requests that the
Company's  Registration  Statement on Form SB-2 (Registration Number 333-134159)
(the  "Registration  Statement") be withdrawn as of the date hereof  pursuant to
Rule 477 promulgated under the Securities Act of 1933, as amended. The Company's
request is based on the fact that the Company  has  determined  to postpone  the
filing  of the  Registration  Statement  to permit  the  resolution  of  certain
contractual  obligations regarding  registration and to more thoroughly identify
stockholders to be included as selling stockholders.  The Company may file a new
registration  statement on Form SB-2  subsequent to the  resolution of the items
noted above.  The  Registration  Statement was never  declared  effective and no
securities of the Company were sold pursuant thereto.

If you have questions  regarding this matter,  please contact the undersigned at
267-614-2890.

Respectfully,

PATRON SYSTEMS, INC.


/s/ Robert Cross
-----------------------------
By:  Robert Cross
Its:  Chief Executive Officer