-----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, SqIKNK69zfcqwcpHWWMIG6prA3iunElw4Opcc8whIQRb8hXavNJrl3PGvMjo97Np XjxO+CGk+YnaDjJdb9nSvg== 0001158957-08-000052.txt : 20080428 0001158957-08-000052.hdr.sgml : 20080428 20080313162727 ACCESSION NUMBER: 0001158957-08-000052 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080313 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SOURCE DIRECT HOLDINGS INC CENTRAL INDEX KEY: 0001083661 STANDARD INDUSTRIAL CLASSIFICATION: SPECIALTY CLEANING, POLISHING AND SANITATION PREPARATIONS [2842] IRS NUMBER: 980191489 STATE OF INCORPORATION: NV FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4323 COMMERCE CIR CITY: IDAHO FALLS STATE: ID ZIP: 83401 BUSINESS PHONE: 208-529-4114 MAIL ADDRESS: STREET 1: 4323 COMMERCE CIR CITY: IDAHO FALLS STATE: ID ZIP: 83401 FORMER COMPANY: FORMER CONFORMED NAME: GLOBAL-TECH CAPITAL CORP DATE OF NAME CHANGE: 19990408 CORRESP 1 filename1.htm Source Direct Holdings, Inc

Source Direct Holdings, Inc.






March 11, 2008




United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street NE

Washington, D.C. 201549


ATTN:       Tia Jenkins

       Blaise Rhodes

                               Brian Bhandari


Re:  

Source Direct Holdings, Inc.

File No. 333-69414


Dear Ms. Jenkins and Messrs. Rhodes and Bhandari:


As requested in our phone conversation on March 6, 2008, following is the copy the contracts that were faxed on February 12, 2008.


Please contact me (208-529-4114) with any additional comments. Thank you for your assistance in this matter.


Very truly yours,


SOURCE DIRECT HOLDINGS, INC.


/s/Kevin Arave

Kevin Arave




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