Source Direct Holdings, Inc.
March 11, 2008
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street NE
Washington, D.C. 201549
ATTN: Tia Jenkins
Blaise Rhodes
Brian Bhandari
Re:
Source Direct Holdings, Inc.
File No. 333-69414
Dear Ms. Jenkins and Messrs. Rhodes and Bhandari:
As requested in our phone conversation on March 6, 2008, following is the copy the contracts that were faxed on February 12, 2008.
Please contact me (208-529-4114) with any additional comments. Thank you for your assistance in this matter.
Very truly yours,
SOURCE DIRECT HOLDINGS, INC.
/s/Kevin Arave
Kevin Arave