FORTIFIED HOLDINGS CORP.
40 Richards Ave, 3rd Floor
Norwalk, CT 06854
(203) 594-1686
(203) 604-6701
January 27, 2009
Ms. Peggy Fisher
Assistant Director
Securities and Exchange Commission
Division of Corporation Finance
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:
Fortified Holdings Corp. (the “Company”) hereby submits a revised version of Schedule PRE14C 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 203 594 1686. Thank you for your consideration with this matter.
Sincerely,
/s/ Steven Cooper
Steven Cooper
Interim CEO
