[NuTech Digital, Inc. Logo] August 11, 2005 Ms. Linda Cvrkel, Branch Chief United States Securities and Exchange Commission Division of Corporation Finance 450 Fifth Street, N.W. Washington, D.C. 20548 Re: NuTech Digital, Inc. Form 10-KSB for the year ended December 31, 2004 Form 10-QSB for the period ended March 31, 2005 Commission File No.: 000-50021 Dear Ms. Cvrkel: NuTech Digital, Inc. has read your comment letter and the response to it prepared by its attorneys, Richardson & Patel LLP. In that regard, NuTech Digital, Inc. acknowledges that: (1) it is responsible for the adequacy and accuracy of the disclosure in its filings; (2) staff comments or changes to disclosure in response to staff comments do not foreclose the Securities and Exchange Commission from taking any action with respect to the filing; and (3) NuTech Digital, Inc. may not assert staff comments as a defense in any proceeding initiated by the Securities and Exchange Commission or any person under the federal securities laws of the United States. Very truly yours, NuTECH DIGITAL, INC. By: /s/ Lee Kasper --------------------------------- LEE KASPER, President