October 9, 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-Q for the quarterly period ended June 30, 2008 Filed on August 11, 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 September 26, 2008 by the Company. The Company intends to respond to the letter by October 17, 2008.
Please feel free to contact me directly at (212) 808-7598 if you have any questions.
Sincerely,
/s/ Danielle C. Kersis
Danielle C. Kersis
cc: Gary Loffredo