August 30, 2011
Via Edgar and PDF Electronic Mail
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington D.C. 20549-0405
Attn: | Larry Spirgel |
Assistant Director
Re: | ZST Digital Networks, Inc. |
Form 10-K for fiscal year ended December 31, 2010
Filed March 4, 2011, as amended August 2, 2011
Form 10-Q for the period ended March 31, 2011
Filed May 11, 2011
Form 10-Q for the period ended June 30, 2011
Filed August 11, 2011
File No. 001-34488
Dear Mr. Spirgel:
The Staff of the Securities and Exchange Commission (the “Commission”) issued a comment letter dated August 16, 2011 (the “Comment Letter”) to ZST Digital Networks, Inc. (the “Company”) with respect to the Company’s Form 10-K for fiscal year ended December 31, 2010 and Form 10-Q for the period ended March 31, 2011 and Form 10-Q for the period ended June 30, 2011filed with the Commission on March 4, 2011, as amended August 2, 2011, May 11, 2011, August 11, 2011, respectively.
The Company confirms receipt of the Comment Letter. As discussed with the Staff, the Company continues to prepare a response to the Comment Letter and currently expects to be complete by next week.
Please do not hesitate to contact our securities legal counsel K&L Gates, attention Anh Q. Tran, Esq., at (310) 552-5083 with any questions.
Sincerely,
/s/ Zhong Bo
Zhong Bo
Chairman of the Board and Chief Executive Officer
cc: | Michael Henderson, Staff Accountant, Commission |
Anh Q. Tran, K&L Gates