KIT DIGITAL, INC.
168 Fifth Avenue, Suite 301
New York, New York 10010
July 21, 2009
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: | Mr. Gopal R. Dharia |
Staff Accountant, Mail Stop 3720
Re: | KIT digital, Inc. |
Form 10-K for the year ended December 31, 2008
Filed March 24, 2009
File No. 0-25659
Ladies and Gentlemen:
In connection with KIT digital’s response to comments received from the staff of the U.S. Securities and Exchange Commission by letter dated July 7, 2009, KIT digital acknowledges:
1. KIT digital is responsible for the adequacy and accuracy of the disclosure in the filings;
2. Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and
3. KIT digital 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, KIT DIGITAL, INC. By: /s/ Kaleil Isaza Tuzman Kaleil Isaza Tuzman Chairman and Chief Executive Officer |