ART DIMENSIONS, INC.
                                3636 Jason Street
                               Englewood, CO 80113
                                 (303) 781-7280

                               September 24, 2012


Sondra Snyder
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549

      Re:   Art Dimensions, Inc.
            File No. 000-53853


     In  connection  with the  response of Art  Dimensions,  Inc. to the staff's
comments regarding the Company's 1934 Act reports, the Company understands that:

     o    the  Company is  responsible  for the  adequacy  and  accuracy  of the
          disclosure in the filings;

     o    staff  comments or changes to disclosure in response to staff comments
          do not foreclose the Commission from taking any action with respect to
          the filings; and

     o    the  Company  may  not  assert  staff  comments  as a  defense  in any
          proceeding initiated by the Commission or any person under the federal
          securities laws of the United States.

                                Very Truly Yours,


                                /s/ Rebecca Gregarek
                                ------------------------------------------
                                Rebecca Gregarek, Chief Executive Officer