Blaise Rhodes
United States Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Mail Stop 3561
Re:
Source Direct Holdings, Inc.
Form 10-KSB for the Fiscal Year ended June 30, 2006
Filed October16,2006
Form 10-QSB/A for the Fiscal Quarter ended March 31, 2007
Filed June21,2007
File No. 333-69414
Dear Mr. Rhodes:
This letter is written as a follow-up to a telephone conversation between you and Kevin Arave of Source Direct Holdings, Inc. (the "Company") relating to a letter from the Staff of the Commission dated October 29, 2007 (the "Letter").
In that telephone conversation, the Company requested an extension of time in which to respond to the Letter through November 30, 2007. As noted in the telephone conversation, the Company has begun preparing its response to the comments in the Letter, but needs additional time to compile information, discuss matters with its current and prior auditors, and prepare its response to the Letter.
Please contact the undersigned at 208-529-4114 if you have any questions. Thank you for your assistance in this matter.
Very truly yours,
SOURCE DIRECT HOLDINGS, INC.
By: /s/Kevin Arave
Kevin Arave