DILLON, BITAR & LUTHER, L.L.C.
                        200 Park Avenue, Suite 301
                       Florham Park, New Jersey 07932



                                     March 31, 2011


VIA EDGAR
Securities and Exchange Commission
Washington, D.C.

     Re:  Dataram Corporation - Registration on Form S-3 No. ______

Ladies and Gentlemen:

     Enclosed please find the above Registration Statement which is being
filed by EDGAR.  This Registration Statement registers up to $20,000,000.00
in common stock, debt, warrants and/or units of the issuer, to be issued in
one or more offerings in the future.

     We hereby certify on behalf of the issuer, Dataram Corporation, that
the issuer has instructed its bank to commence a wire transfer of $2,322.00
to the Commission's US Bank lockbox in payment of the filing fee for this
Registration Statement, that the issuer will not countermand that
instruction and that the issuer has adequate funds in its account to pay
this amount.

                                     Very truly yours,

                                     /s/ CHARLES V. QUINN

                                     Charles V. Quinn