From: Omar Choucair
Sent: April 2, 2006
To: rule-comments@sec.gov
Subject: File No. 265-23

Advisory committee: I am the CFO of DG Systems, (NASDAQ:DGIT) DG has incurred approximately $800,000+ in each of 2004 and 2005 in external accounting fees to comply with SOX Section 404 compliance.

DGIT's annual revenues are approximately $59M.
Our equity Market Cap is approximately $50M.

Accordingly, 1.5% of our REVENUE appears punitive on our micro cap company.

While our internal controls are improved, the SOX 404 ongoing costs are significant.

Omar Choucair
CFO