0001096906-12-002160.txt : 20120924 0001096906-12-002160.hdr.sgml : 20120924 20120822160341 ACCESSION NUMBER: 0001096906-12-002160 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120822 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ENSURGE INC CENTRAL INDEX KEY: 0000789879 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 870431533 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2825 EAST COTTONWOOD PARKWAY STREET 2: SUITE 500 CITY: SALT LAKE CITY STATE: UT ZIP: 84121 BUSINESS PHONE: 801-673-2953 MAIL ADDRESS: STREET 1: 2825 EAST COTTONWOOD PARKWAY STREET 2: SUITE 500 CITY: SALT LAKE CITY STATE: UT ZIP: 84121 FORMER COMPANY: FORMER CONFORMED NAME: ISHOPPER COM INC DATE OF NAME CHANGE: 20000301 FORMER COMPANY: FORMER CONFORMED NAME: SUNWALKER DEVELOPMENT INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm ensurgecorresp20120822.htm



Ensurge, Inc.
1001 Brickell Bay Drive, 27th Floor
Miami, FL 33131

August 22, 2012

United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549

Attention:  Jamie Kessel, Staff Accountant

 
Re:
Ensurge, Inc.
   
Form 8-K
   
Filed August 1, 2012 and amended August 16, 2012
   
File No. 000-54460

Ladies and Gentlemen:

In furtherance of your letter dated August 3, 2102 and our discussion with Jamie Kessel of the Staff, Ensurge, Inc. hereby 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.
   
 

 
Very Truly Yours,
   
 
/s/Jeff A. Hanks
 
 Chief Financial Officer