HAUPPAUGE DIGITAL INC.
91 CABOT COURT
HAUPPAUGE, NEW YORK 11788
December 15, 2006 |
Via EDGAR and Facsimile (202) 772-9210
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4651
100 F Street, N.E.
Washington, D.C. 20549
Attn: Mr. Hugh Fuller
Re: | Hauppauge Digital, Inc. | ||
Registration Statement on Form s-3 | |||
Filed October 31, 2006 | |||
File No. 333-13550 | |||
Our File No. 5793-1 |
Ladies and Gentlemen:
Please be advised that Herbert W. Solomon of Meltzer, Lippe, Goldstein & Breitstone, LLP is our authorized representative in all matters pertaining to the above and is authorized to sign the request for acceleration dated and filed December 15, 2006 including the undertaking contained therein.
Very truly yours, | |
/ S / Gerald Tucciarone | |
Gerald Tucciarone Treasurer and Chief Financial Officer (Principal Financial and Accounting Officer) |