ASSURE DATA, INC.
                                  6680 Yosemite
                               Dallas, Texas 75214
                                 (972) 963-0007

                                  July 10, 2006

VIA EDGAR AND EMAIL

Securities and Exchange Commission
100 F Street, NW
Washington, DC  20549
Attention:  Mr. Morgan Youngwood

     Re:      Assure Data Inc., Form SB-2
              Registration Statement No. 333-121347

Dear Mr. Youngwood:

     On June 8, 2006, Assure Data, Inc. filed an amended Form 8-K disclosing its
change of  auditors.  The filing was made to disclose  the  selection of Sherb &
Co., LLP as the Company's new auditors and to respond to the comment letter from
the Staff dated May 26, 2006.

     Our responses to such comment letter are as follows:

     1. We added language that the going concern  qualification  had been issued
for each of the last two fiscal years.

     2. We confirm to you that the new auditors,  Sherb & Co., LLP, reviewed the
interim financial statements contained in the Company's Form 10-QSB filed on May
22, 2006.

     In addition, the Company acknowledges that:

     >>   the  Company 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
     >>   the  Company  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.

     Should you have any questions  regarding  this request,  please  contact my
counsel, Ronald Brown, Andrews Kurth LLP at (214) 659-4469.

                                                      Sincerely,

                                                      ASSURE DATA, INC.

                                                      By: /s/ Robert Lisle
                                                         -----------------------
                                                         Robert Lisle, President