| KRANJAC MANUALI &VISKOVIC LLP | |
| ATTORNEYS AT LAW | |
| THOMAS R. MARSHALL | |
| COUNSEL | |
| (646) 512-5852 | |
| TMARSHALL@KMVLLP.COM |
January 26, 2009
Ms. Peggy Fisher| 100 F Street NE |
| Washington, DC 20549 |
| Attention: Tom Jones, Examiner |
| Re: | Fortified Holdings Corp. | |
| PRE14C | ||
| File No. 0-51936 | ||
| Further Response to Comment Letter dated December 22, 2008 |
Dear Mr. Jones:
On behalf of Fortified Holdings Corp. (the “Company”), we hereby submit a marked version of Schedule 14C which has been revised to show revisions made as a result of our discussions with the staff relating to the Company’s prior revised filing made on January 9, 2009
The Company acknowledges the following:
| (a) | That the Company is responsible for the adequacy and accuracy of the disclosure in this filing; | |
| (b) | That Commission staff comments or changes in disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to this filing; and | |
| (c) | That the Company may not assert Commission staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please feel free to contact me at 646 512 5852. Thank you for your consideration with this matter.
Sincerely,
/s/ Thomas R. Marshall
Thomas R. Marshall
40 WALL STREET, NEW YORK, NY 10005 • TEL: 646.216.2400 • FAX: 646.216.2373
