Ensurge, Inc.
1001 Brickell Bay Drive, 27th Floor
Miami, FL 33131
August 22, 2012
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Jamie Kessel, Staff Accountant
Re: | Ensurge, Inc. | |
Form 8-K | ||
Filed August 1, 2012 and amended August 16, 2012 | ||
File No. 000-54460 |
Ladies and Gentlemen:
In furtherance of your letter dated August 3, 2102 and our discussion with Jamie Kessel of the Staff, Ensurge, Inc. hereby acknowledges that:
● | the company is responsible for the adequacy and accuracy of the disclosure in the filing; |
● | staff comments or changes to disclosure in response to staff comments do 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. |
Very Truly Yours, | |
/s/Jeff A. Hanks | |
Chief Financial Officer | |