-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 HHMWa/trVp41X5Hj8m/xv7otbYRbhR8+yXCzVlexCcRL38w4wVQdv9lpDnPyZn5+
 hUiTDZw96SCmInRLq7PeYg==

<SEC-DOCUMENT>0001333391-10-000002.txt : 20100405
<SEC-HEADER>0001333391-10-000002.hdr.sgml : 20100405
<ACCEPTANCE-DATETIME>20100405144147
ACCESSION NUMBER:		0001333391-10-000002
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20100405
DATE AS OF CHANGE:		20100405
EFFECTIVENESS DATE:		20100405

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WHALEBACK SYSTEMS CORP
		CENTRAL INDEX KEY:			0001333391
		IRS NUMBER:				861133958
		STATE OF INCORPORATION:			DE

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-79129
		FILM NUMBER:		10730689

	BUSINESS ADDRESS:	
		STREET 1:		2 INTERNATIONAL PLACE
		STREET 2:		SUITE 150
		CITY:			PORTSMOUTH
		STATE:			NH
		ZIP:			03801
		BUSINESS PHONE:		603-812-0400

	MAIL ADDRESS:	
		STREET 1:		2 INTERNATIONAL PLACE
		STREET 2:		SUITE 150
		CITY:			PORTSMOUTH
		STATE:			NH
		ZIP:			03801
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0603</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001333391</cik>
        <entityName>WHALEBACK SYSTEMS CORP</entityName>
        <issuerAddress>
            <street1>2 INTERNATIONAL PLACE</street1>
            <street2>SUITE 150</street2>
            <city>PORTSMOUTH</city>
            <stateOrCountry>NH</stateOrCountry>
            <zipCode>03801</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>603-812-0400</issuerPhoneNumber>
        <jurisdictionOfInc>DELAWARE</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <withinFiveYears>true</withinFiveYears>
            <value>2005</value>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Karil</firstName>
                <lastName>Reibold</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>2 International Place</street1>
                <street2>Suite 150</street2>
                <city>Portsmouth</city>
                <stateOrCountry>NH</stateOrCountry>
                <zipCode>03801</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>J.</firstName>
                <middleName>Wray</middleName>
                <lastName>West</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>2 International Place</street1>
                <street2>Suite 150</street2>
                <city>Portsmouth</city>
                <stateOrCountry>NH</stateOrCountry>
                <zipCode>03801</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>C.</firstName>
                <middleName>Walter</middleName>
                <lastName>Dick</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>255 State Street</street1>
                <street2>5th Floor</street2>
                <city>Boston</city>
                <stateOrCountry>MA</stateOrCountry>
                <zipCode>02109</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Roger</firstName>
                <lastName>Walton</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>930 Winter Street</street1>
                <city>Waltham</city>
                <stateOrCountry>MA</stateOrCountry>
                <zipCode>02451</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Michael</firstName>
                <lastName>Shanahan</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Thirty Federal Street</street1>
                <city>Boston</city>
                <stateOrCountry>MA</stateOrCountry>
                <zipCode>02110</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Joseph</firstName>
                <lastName>Dively</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>121 S. 17th Street</street1>
                <city>Mattoon</city>
                <stateOrCountry>IL</stateOrCountry>
                <zipCode>61938</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Telecommunications</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2010-04-01</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isOptionToAcquireType>true</isOptionToAcquireType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>122216</totalOfferingAmount>
            <totalAmountSold>122216</totalAmountSold>
            <totalRemaining>0</totalRemaining>
            <clarificationOfResponse>In connection with a loan agreement, a warrant to purchase shares of the issuer's Series D Senior Participating Preferred Stock was issued in exchange for the cancellation of prior warrants.  The holder is not obligated to exercise the warrant.</clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>1</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse>Proceeds to be used for general working capital purposes including payroll which is not broken out here.</clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>WHALEBACK SYSTEMS CORP</issuerName>
                <signatureName>/s/ Karil Reibold</signatureName>
                <nameOfSigner>Karil Reibold</nameOfSigner>
                <signatureTitle>Chief Executive Officer</signatureTitle>
                <signatureDate>2010-04-01</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----