United States Securities & Exchange Commission EDGAR Filing

-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, OAhOx3j2s/LtyWK5F92pxktfeuj4bDqgckEFeI9KKWv3pqyFT25mTQRQ44+MQQMB VDCnroJ8AAwFXvmdRebVaQ== 0001354488-09-001951.txt : 20091217 0001354488-09-001951.hdr.sgml : 20091217 20091027143309 ACCESSION NUMBER: 0001354488-09-001951 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20091027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BROADCASTER INC CENTRAL INDEX KEY: 0000814929 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 942862863 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9201 OAKDALE AVENUE STREET 2: SUITE 200 CITY: CHATSWORTH STATE: CA ZIP: 91311 BUSINESS PHONE: (818) 206-9274 MAIL ADDRESS: STREET 1: 9201 OAKDALE AVENUE STREET 2: SUITE 200 CITY: CHATSWORTH STATE: CA ZIP: 91311 FORMER COMPANY: FORMER CONFORMED NAME: INTERNATIONAL MICROCOMPUTER SOFTWARE INC /CA/ DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm United States Securities & Exchange Commission EDGAR Filing


	October 27, 2009

VIA EDGAR

United States Securities and Exchange Commission

100 F Street, NE

Mail Stop 4561

Washington, D.C. 20549

Attention: Patrick Gilmore

Accounting Branch Chief

Re:

Broadcaster, Inc.

Form 10-K for the Fiscal Year Ended June 30, 2008
Filed October 17, 2008

File No. 0-15949

Dear Mr. Gilmore:

We refer to our letter dated September 3, 2009 in which we responded to your letter dated June 30, 2009. In addition to the responses contained in our September 3 letter, the Company acknowledges the following:

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.

If you require any further clarification, please do not hesitate to contact me on (415) 883 8369.


	Sincerely,
	/s/ Martin Wade, III
	Martin Wade, III

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