CORRESP 11 filename11.txt FAEGRE & BENSON LLP 2200 Wells Fargo Center 90 South Seventh Street Minneapolis, Minnesota 55402 612-766-7769 December 7, 2005 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: Digi International Inc. Annual Report on Form 10-K for the year ended September 30, 2005 File No. 0-17972 Ladies and Gentlemen: On behalf of Digi International Inc. (the "Company"), there is hereby transmitted for filing, pursuant to the Electronic Data Gathering, Analysis and Retrieval System, the Company's Annual Report on Form 10-K for the year ended September 30, 2005. No fee is required for this filing. Other than the adoption of FAS 142 effective October 1, 2002 (as discussed in Note 4 to the consolidated financial statements), there was no change from the preceding year in any accounting principles or practices or in the method of applying any such principles or practices. Very truly yours, Amy C. Seidel Enclosures cc: Kris Krishnan Brenda Mueller James E. Nicholson