MAM Software Group, Inc.
Maple Park,
Maple Court
Tankersley
Barnsley, UK S75 3DP
United States Securities and Exchange Commission
Washington, D.C. 20549
Attn: Stephen Krikorian, Accounting Branch Chief
| Re: | MAM Software Group, Inc. Form 10-K for the Fiscal Year Ended June 30, 2010 Filed September 16, 2010 Form 10-K/A for the Fiscal Year Ended June 30, 2010 Filed March 7, 2011 Form 10-Q for the Quarterly Period Ended March 31, 2011 Filed May 3, 2011 File No. 000-27083 |
Dear Mr. Krikorian:
By signing this letter, the Company hereby acknowledges that:
· The Company is responsible for the adequacy and accuracy of the disclosure in the fillings;
· Staff comments or changes to disclosure in response to staff comments in the filings reviewed by the staff 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.
| | | Sincerely, | |
| | | | |
| | | /s/ Charles F. Trapp | |
| | | Name: Charles F. Trapp | |
| | | Title: Chief Financial Officer | |
