-----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, K3M7xiBnbH4sIxPXAE3AAAEHnHv6n0SZcST2ZObRIoibaE7d7V6quIlI5FjI94SK HCvr6rJsLFpnUloCgm+hNQ== 0001072613-07-000210.txt : 20070618 0001072613-07-000210.hdr.sgml : 20070618 20070205170909 ACCESSION NUMBER: 0001072613-07-000210 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070205 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ARKADOS GROUP, INC. CENTRAL INDEX KEY: 0001095130 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 223586087 STATE OF INCORPORATION: DE FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 220 OLD NEW BRUNSWICK ROAD STREET 2: SUITE 202 CITY: PISCATAWAY STATE: NJ ZIP: 08854 BUSINESS PHONE: 732-465-9300 MAIL ADDRESS: STREET 1: 220 OLD NEW BRUNSWICK ROAD STREET 2: SUITE 202 CITY: PISCATAWAY STATE: NJ ZIP: 08854 FORMER COMPANY: FORMER CONFORMED NAME: CDKNET COM INC DATE OF NAME CHANGE: 19990916 CORRESP 1 filename1.htm Unassociated Document
ARKADOS GROUP, INC.
220 Old New Brunswick Road, Suite 202
Piscataway, NJ 08854


February 5, 2007


VIA EDGAR AND FEDERAL EXPRESS

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Attn:      Robert Telewicz
Senior Staff Accountant

Yolanda Crittendon
Staff Accountant

Re: Arkados Group, Inc. (the “Company”)
Form 10-KSB for Fiscal Year Ended May 31, 2006
Form 10-QSB for Fiscal Quarter Ended August 31, 2006

Ladies and Gentlemen:

In connection with your consideration of our responses to the Staff’s comments of January 9, 2007, we acknowledge that:

·  
Arkados is responsible for the adequacy and accuracy of the disclosure in the filing;

·  
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

·  
Arkados 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.

Thank you for your attention.

Very truly yours,
 
/s/ Oleg Logvinov

Oleg Logvinov
Chief Executive Officer
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