ASSURE DATA, INC.
1837 Harbor Avenue
Post Office Box 13098
Memphis, Tennessee 38113
(877) 233-7359
January 6, 2010
Ms. Maryse Mills-Apenteng
Special Counsel
United States Securities and Exchange Commission
Washington, D.C. 20549-4561
Re: | Assure Data, Inc. |
Preliminary Information Statement on Schedule 14C
Filed December 23, 2009
SEC File No. 000-52297
Dear Ms. Mills-Apenteng:
In connection with the responses to your December 29, 2009 comment letter to Terry Harris, President of Assure Data, Inc. (the “Company”) provided by outside counsel to the Company and the Company’s Preliminary Information Statement on Schedule 14C (Amendment No. 1), each of which were filed with the Commission on January 5, 2010, the Company hereby acknowledges 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. |
Very truly yours, |
/s/ Terry Harris |
Terry Harris |
President |
cc: | Jeffrey M. McPhaul |