EMERSON RADIO CORP. 610 Fifth Avenue, suite 311, New York, NY 10020 (212) 897-5440
March 18, 2009
Mr. Larry Spirgel
Assistant Director, Division of Corporate Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
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Re: |
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Emerson Radio Corp.
Form 10-K for Fiscal Year Ended March 31, 2008 Filed July
11, 2008
Form 10-Q for Fiscal Period Ended September 30, 2008 File No.
001-07731 |
Dear Mr. Spirgel:
This letter confirms that as per the telephone conversation today between Anita Chapdelaine of
Lowenstein Sandler PC, special counsel to Emerson Radio Corp. (Emerson), and Melissa Kindelan,
Staff Accountant of the Securities and Exchange Commission, Emerson will respond to the Staffs
letter of comment, dated March 5, 2009, with respect to the
above-captioned reports, on or before
April 2, 2009.
Please do not hesitate to contact the undersigned if you have any questions.
Sincerely,
![-s- Greenfield Pitts](y75419y7541902.gif)
Greenfield Pitts
Chief Financial Officer
Emerson Radio Corp.