February 8, 2010
Mr. Brian R. Cascio
Accounting Branch Chief
Mail Stop 3030
Division of Corporation Finance
U.S. Securities and Exchange Commission
Washington, DC 20549
Re: | Biotel Inc. |
Dear Mr. Cascio:
In response to your comment letter dated January 29, 2010, on February 8, 2010, we filed an amendment to our Form 10-K for the fiscal year ended June 30, 2009, on Form 10-K/A, which corrects the omission of the conformed signature of the accounting firm on the audit report on page F-3.
We acknowledge that:
| Ÿ | Biotel Inc. is responsible for the adequacy and accuracy of the disclosure in the filing |
| Ÿ | 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 |
| Ÿ | Biotel Inc. 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. |
Best regards,
/s/ Judy Naus
Judy Naus
Chief Financial Officer
Biotel Inc.
1285 Corporate Center Drive, Suite 150
Eagan, MN 55121
Phone: 651-286-8620
Fax: 651-286-8630
info@biotelinc.com