Joseph J. Tomasek, Esq.
                             77 North Bridge Street
                          Somerville, New Jersey 08876

                                  June 22, 2005

                              FOR THE EXCLUSIVE USE
                 OF THE SECURITIES AND EXCHANGE COMMISSION ONLY

VIA EDGAR AND TELECOPY ONLY
- ---------------------------
Filing Desk
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 205498

Attention:  Barbara C. Jacobs, Assistant Director

                    RE:    Magnitude Information Systems, Inc.
                           A Rule 429 Combined Prospectus, Covering
                           The Securities Included In:
                           (1) Post-Effective Amendment No. 5 to Form SB-2
                               Registration No. 333-112595
                           (2) Post-Effective Amendment No. 8 to Form SB-2
                               Registration No. 333-73992
                           (3) Post Effective Amendment No. 3 to Form SB-2
                               Registration No. 333-118522
                           (4) Post-Effective Amendment No. 2 to Form SB-2
                               Registration No. 333-123996

Dear Assistant Director Jacobs

      Pursuant to the oral comment  received  from Daniel Lee, Esq. of the Staff
on June 20,  2005,  we hereby file on behalf of Magnitude  Information  Systems,
Inc.  (the  "Company")  via  Edgar  today the  above  identified  post-effective
amendments  to  registration  statements  on Form  SB-2,  which  amendments  now
include: (a) the four (4) original legal opinions, opining as to the legality of
the issuances of the securities included in the four (4) registration statements
filed  as  Exhibits  5.1(i)  through  5.1(iv)  to  these  amendments,  and a new
Auditor's Consent, filed as Exhibit 23.1 to these amendments.

      On behalf of the Company,  we hereby request that the Commission  issue an
order  of  effectiveness  pursuant  to Rule  461 of the  Securities  Act of 1933
declaring these post-effective  amendments effective at 9:00 a.m., eastern time,
on June 24, 2005 or as soon thereafter as practicable.

                                Very truly yours,

                                /s/ Joseph J. Tomasek
                                ---------------------
                                Joseph J. Tomasek,
Esq.
cc  Commission Staff
    (Correspondence also via
     Telecopy):  Daniel Lee, Esq.

SEC Letter - Magnitude Prospectuses-Post Eff. Nos. 2, 3 ,5,8 06-22-05