0001019687-13-002275.txt : 20130711 0001019687-13-002275.hdr.sgml : 20130711 20130607170006 ACCESSION NUMBER: 0001019687-13-002275 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130607 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GDT TEK, Inc. CENTRAL INDEX KEY: 0000880584 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370] IRS NUMBER: 330845463 FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 555 WINDERELY PLACE, #300 CITY: ORLANDO STATE: FL ZIP: 32751 BUSINESS PHONE: 407-574-4740 MAIL ADDRESS: STREET 1: 555 WINDERELY PLACE, #300 CITY: ORLANDO STATE: FL ZIP: 32751 FORMER COMPANY: FORMER CONFORMED NAME: SEAMLESS Corp DATE OF NAME CHANGE: 20080926 FORMER COMPANY: FORMER CONFORMED NAME: SEAMLESS WI-FI, INC. DATE OF NAME CHANGE: 20060117 FORMER COMPANY: FORMER CONFORMED NAME: INTERNET BUSINESS INTERNATIONAL INC DATE OF NAME CHANGE: 19990430 CORRESP 1 filename1.htm

DIANE D. DALMY

ATTORNEY AT LAW

2000 EAST 12TH AVNEUE

SUITE 32/10B

DENVER, COLORADO 80206

303.985.9324 (telephone)

303.988.6954 (facsimile)

email: ddalmy@earthlink.net

June 6, 2013

Ms. Jaime G. John

Staff Accountant

Division of Corporation Finance

United States Securities and Exchange Commission

Washington, D.C. 20549

Re:

GDT Tek, Inc.

Form 8-K filed May 13, 2013

File No. 000-20259

To Whom It May Concern:

On behalf of GDT Tek, Inc., a Florida corporation (the “Company”), we submit the following responses which respond to the numerical comments contained in the Securities and Exchange Commission letter dated June 4, 2013 (the “SEC Letter”) regarding the Current Report on Form 8-K (the “Current Report”).

Item 4.01 Changes in Registrant's Certifying Accountant

1. In accordance with the staff's comment, please be advised that the disclosure has been revised regarding the engagement of Keith Zhen and whether there were any consultations with Zhen during the two most recent fiscal years and subsequent interim period.

2. In accordance with the staff's comments, please be advised that a currently dated Exhibit 16 letter has been provided by Demetrius and was revised accordingly. The Exhibit 16 letter has been filed with the Current Report.

Securities and Exchange Commission

Page Two

June 6, 2013

On behalf of the Company, we submit the following acknowledgements:

(a) the Company is responsible for the adequacy and accuracy of the disclosure in the filings;

(b) 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

(c) the Company may not assert staff comments as a defense in any proceeding initiated by the Commission of any person under the federal securities laws of the United States.

Sincerely,

/s/ Diane D. Dalmy

Diane D. Dalmy