Friday, August 18, 2006

Brian Cascio
Securities and Exchange Commission
Division of Corporation Finance


Reference# 000-13403

         The following is our response to your comment letter dated June 20,
2006, after considering your comments. The numbers and answers correspond to the
questions and requests made in your letter.

     1) We will address and comply in future filings, beginning with our 10-QSB
     for the second quarter of 2006.

     1) Bullet 4. We will respectively present two years cash flow information,
     since the Company is a Small Business filer.

     2) Bullet 1. The Founders of ddn were issued restricted shares totaling 49%
     ownership in the entity. The shares vest over 36 months as the shareholders
     provide services. We obtained a valuation at the date of issuance of the
     shares and recorded compensation expense ratably over the vesting period.
     (see Bullet 3 below).

     2) Bullet 2. The Founders contributed $125.00 in cash and Amistar
     contributed $130.00 in cash in exchange for their shares. Amistar's
     ownership percentage is 51%. The accounting treatment is discussed in Note
     1 to our December 31, 2005, Consolidated Financial Statements, under the
     caption `Distributed Delivery Networks".

     2) Bullet 3. Please see our response to the SEC comment letter dated
     December 15, 2004, File # 000-13403, paragraphs 6 and 7. Each quarter, a
     charge is made to compensation expense in general and administrative
     expense and a credit is made to Additional Paid-In Capital.

     2) Bullet 4. The accrual of the bonus expense to the Founders is equal to
     the interest accrued on the inter-company note. We debit general and
     administrative expense and credit accrued bonus payable for the bonus to
     the founders.





     3) The material terms of the Registration Rights Agreements are disclosed
     in the liquidity section of the 2005 10K (page 19). There are no provisions
     for liquidated damages in the event of non-registration by the due date.
     Because no penalty is specified, in the event we do not register the shares
     or maintain an effective registration, we have classified such shares as
     temporary equity in the balance sheet.

     4) The litigation expenses were recorded as incurred during 2004, 2005 and
     2006 in general and administrative expenses. The unregistered shares issued
     to our law firm were valued at the market on the date of the agreement at
     $4.00 per share. The amount of shares issued was determined as
     [(Outstanding payable less amount to be paid in cash) divided by $4.00 per
     share)].

     5) The primary purpose for the inventory reserves is to value inventory
     from product lines that have become obsolete and for which the Company has
     not yet discarded the material. The Company, on an ongoing basis, has been
     discarding such material and charging that amount to reserves. The Company
     does not expect to sell a material portion of the inventory, with the
     possible exception of certain reserves on the DataPlace line, where demand
     is soft. The reserved portion of the DataPlace inventory at 12/31/05 had
     not been sold in over three years and while the Company hopes to sell it in
     the future, that prospect is uncertain. Of the total reserves of $1,789,000
     at December 31, 2005, $90,000 related to the discontinued segment.

         The Company is responsible for the adequacy and accuracy of the
     disclosure in the filings. SEC 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.


         Sincerely,


         \s\ Gregory Leiser

         Gregory Leiser
         Vice President Finance and CFO