-----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, Gk4gl5E3ZERMQ/UMbkA+AuFLb1jQCbeSWCLk9B3LNas9JF/8l3ZDOaPzTh1YC6BL DjvJvCGsRxMifE4EDNK7CQ== 0001144204-09-038193.txt : 20090918 0001144204-09-038193.hdr.sgml : 20090918 20090722060434 ACCESSION NUMBER: 0001144204-09-038193 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090722 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 Unassociated Document
KIT DIGITAL, INC.
168 Fifth Avenue, Suite 301
New York, New York 10010


July 21, 2009


U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: 
Mr. Gopal R. Dharia
Staff Accountant, Mail Stop 3720

Re: 
KIT digital, Inc.
Form 10-K for the year ended December 31, 2008
Filed March 24, 2009
File No. 0-25659                                                                                                                                                   
 
Ladies and Gentlemen:

In connection with KIT digital’s response to comments received from the staff of the U.S. Securities and Exchange Commission by letter dated July 7, 2009, KIT digital acknowledges:

1.           KIT digital is responsible for the adequacy and accuracy of the disclosure in the filings;
 
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 filings; and
 
3.           KIT digital 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,
 
KIT DIGITAL, INC.

 
By:  /s/ Kaleil Isaza Tuzman                           
Kaleil Isaza Tuzman
Chairman and Chief Executive Officer
 
 
 
 
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