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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-030620.txt : 20060519
<SEC-HEADER>0000000000-05-030620.hdr.sgml : 20060519
<ACCEPTANCE-DATETIME>20050617092146
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-030620
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050617

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TGFIN HOLDINGS INC
		CENTRAL INDEX KEY:			0000876134
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				720861671
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1517 NORTH 260 EAST
		STREET 2:		*
		CITY:			NORTH LOGAN
		STATE:			UT
		ZIP:			84321
		BUSINESS PHONE:		435-755-0188

	MAIL ADDRESS:	
		STREET 1:		1517 NORTH 260 EAST
		CITY:			NORTH LOGAN
		STATE:			UT
		ZIP:			84321

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DIGITRAN SYSTEMS INC /DE
		DATE OF NAME CHANGE:	19930328
PUBLIC REFERENCE ACCESSION NUMBER:		0001010412-05-000099
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Room 4561
      June 17, 2005

S. Emerson Lybbert
President, Principal Executive Officer,
and Principal Financial Officer
TGFIN Holdings, Inc.
1517 North 260 East
North Logan, Utah 84341

      Re:	TGFIN Holdings, Inc.
		Form 10-KSB for the Fiscal Year Ended December 31, 2004
      Filed March 31, 2005
		File No. 0-19470

Dear Mr. Lybbert,

      We have completed our review of your Form 10-KSB and related
filings and do not, at this time, have any further comments.


							Very truly yours,


							Craig Wilson
							Senior Assistant Chief
Accountant

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Global Payment Technologies, Inc.
May 2, 2005
Page 1 of 1


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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