[Multiband logo]
July 22, 2013
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention: Larry Spirgel – Assistant Director
Brandon Hill – Attorney Advisor
| RE: | Multiband Corporation |
Preliminary Merger Proxy Statement on Schedule 14A
Filed July 8, 2013
File No. 000-13529
Ladies and Gentleman:
In connection with the response to the U.S. Securities and Exchange Commission (the “Commission”) letter dated July 19, 2013, to Multiband Corporation (the “Company”), the Company hereby acknowledges the following:
| (i) | the Company is responsible for the adequacy and accuracy of the disclosures in the filing; |
| (ii) | staff comments or changes to disclosures in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| (iii) | 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. |
Very truly yours,
/s/ Steven M. Bell
Steven M. Bell
Chief Financial Officer and General Counsel
