Digitiliti, Inc.
266 East 7th Street, 4th Floor
St. Paul, MN 55101
July 11, 2008
VIA EDGAR AND
FACSIMILE (202) 772-9210
United States Securities
and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Barbara C. Jacobs
Re:
Digitiliti, Inc., a Delaware corporation (the “Company”)
Registration Statement on Form 10
Form 10A-2 filing in response to Securities and Exchange Commission (the “Commission”) comment letter dated June 10, 2008
Commission File No. 000-53235
Ladies and Gentlemen:
In regard to the above referenced filing, the Company hereby acknowledges the following:
·
that the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
·
the staff comments or changes to disclosure in response to staff comments does not foreclose the Commission from taking any action with respect to the filing; and
·
the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Digitiliti, Inc.
By: /s/Larry D. Ingwersen
Name: Larry D. Ingwersen
Title: President and Chief Executive Officer