THE LAW OFFICE OF
CONRAD C. LYSIAK, P.S.
601 West First Avenue, Suite 903
Spokane, Washington 99201
(509) 624-1475
FAX: (509) 747-1770
EMAIL: cclysiak@qwest.net
September 10, 2008
Mr. H. Christopher Owings
Assistant Director
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
RE: Digital Direct Corp.
Form S-1 Registration Statement
File No. 333-152569
Dear Mr. Mr. Owings:
Pursuant to your letter of comments dated August 18, 2008 regarding the above matter, please be advised as follows:
Outside Front Cover Page
1. Disclose has been provided on the front cover page of the prospectus of the fact that the Company’s auditors have issued a going concern opinion.
Our Business
2. The domain namewww.digitaldirect.comwas incorrect. The correct domain name iswww.digitaldirectcorp.com. The same has been corrected throughout the document.
Financial Statements
3. Updated financial statements have been provided together with a new auditor’s consent.
Item 17. Undertakings
4. The undertakings have been revised as directed in your comment.
Mr. H. Christopher Owings
Assistant Director
Securities and Exchange Commission
RE: Digital Direct Corp.
Form S-1 Registration Statement
File No. 333-152569
September 10 2008
Page 2
Signature Page
The signature page has been revised as requested.
Yours truly,
The Law Office of Conrad C. Lysiak, P.S.
BY: CONRAD C. LYSIAK
Conrad C. Lysiak
cc: Digital Direct Corp.
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