August 13, 2008

Via EDGAR

Mr. Stephen Krikorian

Accounting Branch Chief

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C.  20549

Re: Access Integrated Technologies, Inc.

Form 10-K for the fiscal year ended March 31, 2008

Filed on June 16, 2008

Form 10-K/A for the fiscal year ended March 31, 2008

Filed on June 26, 2008

Form 8-K

Filed on June 12, 2008

Definitive Proxy Statement on Schedule 14A

Filed on July 28, 2008

File No. 000-51910                                                                     

Dear Mr. Krikorian:

On behalf of Access Integrated Technologies, Inc. (the “Company”), we acknowledge receipt of your facsimile letter dated  August 6, 2008 by the Company.  The Company intends to respond to the letter by September 5, 2008.

Please feel free to contact me directly at (212) 808-5038 if you have any questions.

Sincerely,

/s/ Carol W. Sherman

Carol W. Sherman

cc: Gary Loffredo