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                                  April 8, 2005



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention:  Jeffrey Werbitt, Mail Stop 4-6

Re:      Assure Data, Inc.
         Amendment No. 3 to Registration Statement on Form SB-2
         Filed on April 8, 2005
         File No. 333-123347

         Assure  Data,  Inc. is filing on this date its  Amendment  No. 3 to the
above-captioned  Registration  Statement.  Set  forth  below  are  the  comments
received from the Staff of the  Commission  by letter dated March 16, 2005,  and
under each comment the Company's  response and cross  reference to its treatment
in the  Amendment.  We have  assisted  the Company in  answering  the  comments.
Complimentary copies of this letter and the Amendment,  both clean and marked to
show changes, are being delivered  contemporaneously  herewith, to Melissa Walsh
and Jeffrey Werbitt.

General
-------

         1.       Please update your  financial  statements  in accordance  with
                  Item 310(g) of Regulation  S-B. Also include a currently dated
                  consent pursuant to Item 601(b)(23) of Regulation S-B.

                  The  financial  information  has been  updated to December 31,
                  2004, and a current consent is attached as Exhibit 23.1

                                                     Sincerely yours,

                                                     /s/ Ronald L. Brown

                                                     Ronald L. Brown



RLB:chm

cc:      Assure Data, Inc.
         Tschopp, Whitcomb & Orr, PA