June 20, 2005



United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street NE
Washington, D.C. 20549
         ATTN:    Pamela A. Long
                  Bret Johnson
                  John Cash
                  Brigitte Lippman
                  Lesli Sheppard

         Re:      Source Direct Holdings, Inc.
                  Registration Statement on Form SB-2 (Originally Filed
                        on May 5, 2005)
                  SEC File No. 333-124669

Ladies and Gentlemen:

         Source Direct Holdings, Inc. (the "Company"), hereby requests
acceleration of the effective date of the Registration Statement on Form SB-2,
originally filed on its behalf with the Commission on May 5, 2005, under the
Securities Exchange Act of 1933, File No. 333-124669, so that the Registration
Statement may become effective on Thursday, June 23, 2005, at the hour of 3:00
p.m., Eastern Standard Time or as soon thereafter as may be practicable.

         The Company acknowledges the following:

         -        Should the Commission or the Staff, acting pursuant to
                  delegated authority, declare the filing effective, it does not
                  foreclose the Commission from taking any action with respect
                  to the filing;

         -        The action of the Commission or the Staff, acting pursuant to
                  delegated authority, in declaring the filing effective, does
                  not relieve the Company from its full responsibility for the
                  adequacy and accuracy of the disclosure in the filing; and

         -        The Company may not assert staff comments and the declaration
                  of effectiveness as a defense in any proceedings initiated by
                  the Commission or any person under the federal securities laws
                  of the United States.

         Thank you for your assistance in this matter.

                        Very truly yours,

                        Source Direct Holdings, Inc.




                        By: /s/ Kevin Arave
                              Kevin Arave, Secretary/Treasurer
                              (Principal Financial and Accounting Officer)

Copy to C. Parkinson Lloyd