[ANDREWS KURTH LLP LETTERHEAD] | 1717 Main Street, Suite 3700 Dallas, Texas 75201 214.659.4400 Phone 214.659.4401 Fax andrewskurth.com | |
Quentin Collin Faust 214.659.4589 Direct 214.659.4828 Fax qfaust@andrewskurth.com |
April 13, 2005
VIA EDGAR TRANMISSION
Securities and Exchange Commission Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: | Digital Recorders, Inc. (the “Company”) | |
Amendment No. 1 to Registration Statement on Form S-1 | ||
File No. 333-121834 |
Ladies and Gentlemen:
For your convenience, we have electronically transmitted herewith Amendment No. 1 to the Company’s Registration Statement on Form S-1, File Number 333-121834 (the “Registration Statement”), which has been marked to indicate the changes effected by said amendment. In addition, we have today forwarded, by way of overnight delivery, five (5) marked copies of Amendment No. 1 c/o Derek Swanson, for the convenience of the Staff.
Please do not hesitate to contact me with any questions. Thank you.
Very truly yours,
/s/ Quentin Collin Faust
Quentin Collin Faust
Enclosures
cc: | David N. Pilotte |
Austin | Dallas | Houston | London | Los Angeles | New York | The Woodlands | Washington, DC |