Kiwibox.Com (KIWB) CORRESP Correspondence with SEC

Magnitude Information Systems, Inc.

1250 Route 28

Suite 309

Branchburg, New Jersey 08876

August 7, 2007

VIA EDGAR AND TELECOPY DELIVERY

Filing Desk

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20005

Attention: Ms. Kathleen Collins Accounting Branch Chief

 Re: Magnitude Information Systems, Inc. Form 10-KSB for Fiscal Year Ended December 31, 2006 Filed April 2, 2007 File No. 000-32485  

Dear Ms. Collins:

On behalf of the management of Magnitude Information Systems, Inc. (the “Company”) and in connection with the Amendment to its Form 10-KSB for the fiscal year ended December 31, 2006 and the Post-Effective Amendment to its Form SB-2 registration statement being filed today, I hereby acknowledge to the Commission:

 -  that the Company is responsible for the adequacy and accuracy of the disclosure in the Company’s filings;

 -  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 the 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, Magnitude Information Systems, Inc.
By:	/s/ Edward Marney
	Edward Marney, President