January 8, 2009
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-Q for the quarterly period ended September 30, 2008 |
| Filed on November 7, 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 December 23, 2008 by the Company. The Company intends to respond to the letter by January 30, 2009.
Please feel free to contact me directly at (212) 808-7934 if you have any questions.
| Sincerely, | |
| /s/ Jennifer L. Wong | |
| Jennifer L. Wong |
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| cc: | Gary Loffredo |