SecProbe.io

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Mail Stop (Room 4561)
      June 21, 2005

Robert Genesi
Principle Executive Officer
GTDATA Corporation
7045 Wild Wave Drive
Las Vegas, Nevada 89131

Re:   	GTDATA Corporation
      Item 4.01 Form 8-K
      Filed January 20, 2004
      Item 4.01 Form 8-K/A
      Filed March 23, 2004
      Form 10-K
      Filed April 15, 2005
      File No. 033-05844-NY

Dear Mr. Genesi:

      We have reviewed your filing and have the following
comments.
Where indicated, we think you should revise your document in
response
to these comments.  If you disagree, we will consider your
explanation as to why our comment is inapplicable or a revision is
unnecessary.  Please be as detailed as necessary in your
explanation.
In some of our comments, we may ask you to provide us with
supplemental information so we may better understand your
disclosure.
After reviewing this information, we may or may not raise
additional
comments.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.

Form 10-KSB as of December 31, 2004

Item 8.  Changes in and Disagreements with Accountants on
Accounting
and Financial Disclosure-page 18
1. Our records indicate that you have not filed an Item 4.01 Form
8-K
for your new registered accountants.  Please file an Item 4.01
Form
8-K in accordance with Item 304 of Regulation S-B.

         *******

      As appropriate, please amend your filing and respond to
these
comments within 10 business days or tell us when you will provide
us
with a response.  Please furnish a cover letter with your
amendment
that keys your responses to our comments and provides any
requested
supplemental information.  Detailed cover letters greatly
facilitate
our review.  Please understand that we may have additional
comments
after reviewing your amendment and responses to our comments.

      We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have made.

      In connection with responding to our comments, please
provide,
in writing, a statement from the company acknowledging 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.

     In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in connection with our review of
your
filing or in response to our comments on your filing.

	If you have any questions, please call Morgan Youngwood at
(202)
551-3479 or Craig Wilson at (202) 551-3226.

							Sincerely,

							Craig Wilson
							Senior Assistant Chief
Accountant

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Robert Genesi
GTDATA Corporation
June 21, 2005
Page 1

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