Digital Creative Development Corporation
720 Fifth Avenue, 10th Floor
New York, NY 10019
January 6, 2012
By FACSIMILE
703-813-6963
Division of Corporate Finance
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Attn: Raj Rajan
Re: Digital Creative Development Corporation
Form 10-K for Fiscal Year Ended
June 30, 2011
Filed September 30, 2011
File No. 000-22315
Dear Mr. Rajan:
We are in receipt of your correspondence dated December 19, 2011 and November 14, 2011. We have resubmitted our 10K to comply with your correspondence dated December 19, 2011 and November 14, 2011.
In addition, we acknowledge the Staff’s comment that we are responsible for the adequacy and accuracy of the disclosure in the filing. We formally acknowledge that:
· The adequacy and accuracy of the disclosure in the filing is the responsibility of the Company.
· 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.
· 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.
Very truly yours,
Gary Herman
Chief Executive Officer
cc: Vincent DeLorenzo, Chief Financial Officer