Leonard W. Burningham
Lawyer
Hermes Building - Suite 205
455 East Fifth South
Salt Lake City, Utah 84111-3323
Of Counsel
Telephone (801) 363-7411
Branden T. Burningham, Esq.
Fax (801)355-7126
Bradley C. Burningham, Esq.
email lwb@burninglaw.com
May 19, 2008
Securities and Exchange Commission
Via EDGAR
Re:
Digitiliti, Inc. Form 10/A-1 Registration Statement
CIK 0001411658
Dear Ladies and Gentlemen:
We have amended the original Form 10 with changes to the financial statements to make them more legible. The changes are on pages 52 and 69, where there were lines that overlapped each other.
Very sincerely yours,
/s/Leonard W. Burningham
Leonard W. Burningham
LWB/sg