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August 13, 2008
Via EDGAR
Mr. Stephen Krikorian
Accounting Branch Chief
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Access Integrated Technologies, Inc. |
Form 10-K for the fiscal year ended March 31, 2008
Filed on June 16, 2008
Form 10-K/A for the fiscal year ended March 31, 2008
Filed on June 26, 2008
Form 8-K
Filed on June 12, 2008
Definitive Proxy Statement on Schedule 14A
Filed on July 28, 2008
File No. 000-51910
Dear Mr. Krikorian:
On behalf of Access Integrated Technologies, Inc. (the “Company”), we acknowledge receipt of your facsimile letter dated August 6, 2008 by the Company. The Company intends to respond to the letter by September 5, 2008.
Please feel free to contact me directly at (212) 808-5038 if you have any questions.
Sincerely,
/s/ Carol W. Sherman
Carol W. Sherman
cc: Gary Loffredo