0001144204-11-055710.txt : 20111117 0001144204-11-055710.hdr.sgml : 20111117 20110930115406 ACCESSION NUMBER: 0001144204-11-055710 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110930 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CDSI HOLDINGS INC CENTRAL INDEX KEY: 0001023994 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 954463937 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 100 S E SECOND STREET CITY: MIAMI STATE: FL ZIP: 33131 BUSINESS PHONE: 3055798000 MAIL ADDRESS: STREET 1: 100 S E SECOND STREET CITY: MIAMI STATE: FL ZIP: 33131 FORMER COMPANY: FORMER CONFORMED NAME: PC411 INC DATE OF NAME CHANGE: 19961001 CORRESP 1 filename1.htm Unassociated Document
CDSI HOLDINGS INC.
100 S.E. Second Street
Miami, Florida 33131
Phone #: 305-579-8000

September 30, 2011

VIA EDGAR

Mr. John Reynolds
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC  20549
 
  RE:
CDSI Holdings Inc. (the "Company")
Form PREM14C originally filed August 18, 2011
(File No. 000-22563)
 
Dear Mr. Reynolds:

The Company hereby acknowledges the following:

(1)           The Company is responsible for the adequacy and accuracy of the disclosure in the filing;

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

(3)           The Company 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.
 
 
Very truly yours,
 
CDSI HOLDINGS INC.
  
       
 
By:
/s/ J. Bryant Kirkland III
  
   
Name: J. Bryant Kirkland III
  
   
Title: Vice President, Chief Financial Office and Treasurer