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Quentin Collin Faust | ||
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qfaust@andrewskurth.com |
April 13, 2005
VIA EDGAR TRANSMISSION
Securities and Exchange Commission Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: | Digital Recorders, Inc. (the “Company”) Amendment No. 2 to Registration Statement onForm S-1 to Registration Statement on Form S-3 File No. 333-115897 |
Ladies and Gentlemen:
For your convenience, we have electronically transmitted herewith Amendment No. 2 on Form S-1 of the Company’s Registration Statement on Form S-3, File Number 333-115897 (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. 2 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
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