June 24, 2005 Via U.S. Mail and Fax (954-360-9095) Robert T. Hamilton Chief Financial Officer EDiets.com, Inc 3801 W. Hillsboro Boulevard Deerfield Beach, Florida 33442 Re:	EDiets.com, Inc 	Form 10-K for the year ended December 31, 2004 Filed March 22, 2005 	Form 10-Q for the quarter ended March 31, 2005 	File No. 0-30559 Dear Mr. Hamilton: 	We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. 						 Sincerely, 						Larry Spirgel 						Assistant Director ?? ?? ?? ?? Mr. Earle A. MacKenzie Shenandoah Telecommunications Company January 31, 2005 Page 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE