Global Digital Solutions [Letterhead]



October 13, 2004

Securities and Exchange Commission
450 5th Street NW
Washington, D.C. 20549-0510

Re:   Form 8-K Item 4.01 filed October 4, 2004
      File #0-26361

Dear Sir or Madam:

Pursuant to your comment letter dated October 4, 2004, please be
advised that Global Digital Solutions, Inc. hereby acknowledges that:

   1.   Global Digital is responsible for the adequacy and accuracy of
the disclosure in the filings;

   2.   Staff comments or changes to disclosure in response to staff
comments in the filings reviewed by the staff do not foreclose the
Commission from taking any action with respect to the filing; and

   3.   Global Digital 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.

Thank you for your time and consideration in this matter.


Very truly yours,


/s/William J. Delgado
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William J. Delgado, CEO