-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, OUxuTgfw17tBnOzWLg/B0fy1SbUSxRBwVSr/1vJmIbjILmOEnj4eMyzHq2M5JFyg ETYaWTn/tSHaZXa0z/s7Mg== 0001144204-08-067673.txt : 20090121 0001144204-08-067673.hdr.sgml : 20090121 20081203122856 ACCESSION NUMBER: 0001144204-08-067673 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20081203 FILER: COMPANY DATA: COMPANY CONFORMED NAME: KIT digital, Inc. CENTRAL INDEX KEY: 0001076700 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-SERVICES, NEC [8900] IRS NUMBER: 113447894 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 228 EAST 45TH STREET STREET 2: 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 212-661-4111 MAIL ADDRESS: STREET 1: 228 EAST 45TH STREET STREET 2: 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10017 FORMER COMPANY: FORMER CONFORMED NAME: ROO GROUP INC DATE OF NAME CHANGE: 20040312 FORMER COMPANY: FORMER CONFORMED NAME: VIRILITEC INDUSTRIES INC DATE OF NAME CHANGE: 19990326 CORRESP 1 filename1.htm
GREENBERG TRAURIG, LLP
MetLife Building
200 Park Avenue, 15th Floor
New York, New York 10166




Spencer G. Feldman
212-801-9221
E-mail: feldmans@gtlaw.com
 
December 3, 2008
 
VIA FAX AND EDGAR
 
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3561
Attention:
Paul Fischer, Esq., Staff Attorney
Division of Corporation Finance
 
Re:
KIT digital, Inc.
Registration Statement on Form S-1 (No. 333-152423)

 
Ladies and Gentlemen:
 
On behalf of KIT digital, Inc., we enclose KIT digital’s request for acceleration of the above-referenced Registration Statement to 9:30 a.m., New York City time, on Friday, December 5, 2008, or as soon as possible thereafter, and acknowledgement of the statements required by the Commission.
 
Please advise the undersigned of the effectiveness of the Registration Statement.
 
 
Very truly yours,
   
 
/s/Spencer G. Feldman
   
 
Spencer G. Feldman
 
cc:
Mr. Kaleil Isaza Tuzman
 
 
 
 
KIT DIGITAL, INC.
228 East 45th Street, 8th Floor
New York, New York 10017


December 3, 2008
 
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3561
Attention:
Paul Fischer, Esq., Staff Attorney
Division of Corporation Finance
 
Re:
KIT digital, Inc.
Registration Statement on Form S-1 (No. 333-152423)
 
Ladies and Gentlemen:
 
In accordance with Rule 461 under the Securities Act of 1933, as amended, KIT digital, Inc. hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated so that it will become effective at 9:30 a.m., New York City time, on Friday, December 5, 2008, or as soon as possible thereafter.
 
In connection with KIT digital’s request for acceleration of the effective date of the Registration Statement, KIT digital acknowledges:
 
 
·
Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
 
 
·
The action of the Commission or the staff, acting pursuant to delegated authority in declaring the filing effective, does not relieve KIT digital from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
 
 
·
KIT digital may not assert this action 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,
 
KIT DIGITAL, INC.
 
 		  
 		  
 
By:   /s/ Kaleil Isaza Tuzman
 
Kaleil Isaza Tuzman
  Chairman and Chief Executive Officer
 
 
 
 
 
 
 
 -----END PRIVACY-ENHANCED MESSAGE-----