ASSURE DATA, INC.
6680 Yosemite
Dallas, Texas 75214
(972) 963-0007
July 10, 2006
VIA EDGAR AND EMAIL
Securities and Exchange Commission
100 F Street, NW
Washington, DC 20549
Attention: Mr. Morgan Youngwood
Re: Assure Data Inc., Form SB-2
Registration Statement No. 333-121347
Dear Mr. Youngwood:
On June 8, 2006, Assure Data, Inc. filed an amended Form 8-K disclosing its
change of auditors. The filing was made to disclose the selection of Sherb &
Co., LLP as the Company's new auditors and to respond to the comment letter from
the Staff dated May 26, 2006.
Our responses to such comment letter are as follows:
1. We added language that the going concern qualification had been issued
for each of the last two fiscal years.
2. We confirm to you that the new auditors, Sherb & Co., LLP, reviewed the
interim financial statements contained in the Company's Form 10-QSB filed on May
22, 2006.
In addition, the Company acknowledges that:
>> the Company is responsible for the adequacy and accuracy of the
disclosure in the filing;
>> 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
>> 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.
Should you have any questions regarding this request, please contact my
counsel, Ronald Brown, Andrews Kurth LLP at (214) 659-4469.
Sincerely,
ASSURE DATA, INC.
By: /s/ Robert Lisle
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Robert Lisle, President