Infusion Brands International (INBI) Inactive
Filed: 17 Sep 12, 12:00am
September 17, 2012
Jeffrey Gordon
Staff Accountant
Securities and Exchange Commission
Washington, D.C. 20549
| RE: | Infusion Brands International, Inc. |
Item 4.01 Form 8-K
Filed September 7, 2012
File No. 0-51599
Dear Mr. Gordon:
Thank you for your comments on our recent filings. Our responses to each of your comments and the related actions that we have taken are provided below:
Comment No. 1:
The Exhibit 16 letter from the former accountants refers to the Item 4.01 Form 8-K of Solitron Devices, Inc. Please amend your Form 8-K in its entirety and include an updated Exhibit 16 letter which refers to the Form 8-K/A of Infusion Brands International, Inc.
Response to Comment No. 1:
On September 17, 2012, we filed an amendment on Form 8-K/A of the Form 8-K in its entirety and includes an updated Exhibit 16 letter which refers to the Form 8-K/A of Infusion Brands International, Inc.
We acknowledge that:
| · | The Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| · | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| · | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Sincerely yours,
Infusion Brands International, Inc.
/s/ Mary B. Mather
Mary B. Mather
Chief Financial Officer
14375 Myerlake Circle, Clearwater, FL 33760
Phone: 727-230-1031 FAX: 727-230-1032
http://www.InfusionBrands.com