August 9, 2007
Via Edgar
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3561
100 F Street, N.E.
Washington, DC 20549
| Attention: | Ms. Kathleen Collins, Accounting Branch Chief |
Mr. Patrick Gilmore, Staff Accountant
Re: | Southridge Technology Group, Inc. |
Current Report on Form 8-K
Filed July 17, 2007
File No. 0-50299
Ladies and Gentlemen:
This letter is being filed in response to the comments received from the Securities and Exchange Commission (the “Staff”) by letter dated July 19, 2007 (the “Staff Letter”).
Southridge Technology Group, Inc. (the “Company”) acknowledges that: (i) the Company is responsible for the adequacy and accuracy of the disclosure in the Current Report on Form 8-K filed with the Securities and Exchange Commission on July 17, 2007 (the “Current Report”) and the Amendment No. 1 to the Current Report on Form 8-K filed on July 17, 2007 amending the Current Report filed on August 3, 2007 (the “Amendment”); (ii) the Staff comments or changes to disclosure in response to Staff comments do not foreclose the Staff from taking any action with respect to the Current Report or the Amendment; and (iii) the Company may not assert Staff comments as a defense in any proceeding initiated by the Staff or any person under the federal securities laws of the United States.
Sincerely,
/s/ Daniel Chen
Daniel Chen
Chief Executive Officer
1404 N. Main, Suite 200, Meridian, ID 83642 • Tel: 208.288.5550 • Toll Free: 800.414.1901 • Fax: 208.288.1191 • www.rxelite.com