December 5, 2007
Mr. Mark Kronforst
Accounting Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
Room 4561
Washington, D.C. 20549
| iMergent, Inc. | |
|
| Form 10-K for the Fiscal Year Ended June 30, 2007 |
|
| Filed September 5, 2007 |
|
| Definitive Proxy Statement on Schedule 14A |
|
| Filed October 24, 2007 |
|
| File No. 001-32277 |
|
| Letter dated November 29, 2007 |
Dear Mr. Kronforst:
We have received by letter dated November 29, 2007, comments from the staff of the Securities and Exchange Commission relating to iMergent, Inc.’s Form 10-K for the fiscal year ended June 30, 2007 filed on September 5, 2007 and Definitive Proxy Statement filed on October 24, 2007. We will respond to these comments by December 31, 2007 with a cover letter that keys our responses to your comments.
You may contact me at (801) 431-4522 if you have any questions.
Sincerely,
Robert Lewis
Chief Financial Officer
iMergent, Inc.
