DIANE D. DALMY
ATTORNEY AT LAW
2000 EAST 12TH AVNEUE
SUITE 32/10B
DENVER, COLORADO 80206
303.985.9324 (telephone)
303.988.6954 (facsimile)
email:ddalmy@earthlink.net
June 6, 2013
Ms. Jaime G. John
Staff Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
Washington, D.C. 20549
| Re: | GDT Tek, Inc. Form 8-K filed May 13, 2013 File No. 000-20259 |
To Whom It May Concern:
On behalf of GDT Tek, Inc., a Florida corporation (the “Company”), we submit the following responses which respond to the numerical comments contained in the Securities and Exchange Commission letter dated June 4, 2013 (the “SEC Letter”) regarding the Current Report on Form 8-K (the “Current Report”).
Item 4.01 Changes in Registrant's Certifying Accountant
1. In accordance with the staff's comment, please be advised that the disclosure has been revised regarding the engagement of Keith Zhen and whether there were any consultations with Zhen during the two most recent fiscal years and subsequent interim period.
2. In accordance with the staff's comments, please be advised that a currently dated Exhibit 16 letter has been provided by Demetrius and was revised accordingly. The Exhibit 16 letter has been filed with the Current Report.
Securities and Exchange Commission
Page Two
June 6, 2013
On behalf of the Company, we submit the following acknowledgements:
(a) the Company is responsible for the adequacy and accuracy of the disclosure in the filings;
(b) 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
(c) the Company may not assert staff comments as a defense in any proceeding initiated by the Commission of any person under the federal securities laws of the United States.
Sincerely,
/s/ Diane D. Dalmy
Diane D. Dalmy
