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SEC Company Response from DIGITAL RECORDERS INC (CIK 0000853695) — Apr 13, 2005

DIGITAL RECORDERS INC (CIK 0000853695)
Date: April 13, 2005 · CIK: 0000853695 · Accession: 0000950134-05-007367

AI Filing Summary & Sentiment

File numbers found in text: 333-121834

Date
April 13, 2005
Author
/s/ Quentin Collin Faust
Form
CORRESP
Company
DIGITAL RECORDERS INC (CIK 0000853695)

Letter

[ANDREWS KURTH LLP LETTERHEAD]

1717 Main Street, Suite 3700

Dallas, Texas 75201

214.659.4400 Phone

214.659.4401 Fax

andrewskurth.com

Quentin Collin Faust

214.659.4589 Direct

214.659.4828 Fax

qfaust@andrewskurth.com

April 13, 2005

VIA EDGAR TRANMISSION

Securities and Exchange Commission Judiciary Plaza

450 Fifth Street, N.W.

Washington, D.C. 20549

Re:

Digital Recorders, Inc. (the “Company”)

Amendment No. 1 to Registration Statement on Form S-1

File No. 333-121834

Ladies and Gentlemen:

For your convenience, we have electronically transmitted herewith Amendment No. 1 to the Company’s Registration Statement on Form S-1, File Number 333-121834 (the “Registration Statement”), which has been marked to indicate the changes effected by said amendment. In addition, we have today forwarded, by way of overnight delivery, five (5) marked copies of Amendment No. 1 c/o Derek Swanson, for the convenience of the Staff.

Please do not hesitate to contact me with any questions. Thank you.

Very truly yours,
/s/ Quentin Collin Faust

Show Raw Text
CORRESP
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corresp

[ANDREWS KURTH LLP LETTERHEAD]

    1717 Main Street, Suite 3700

Dallas, Texas 75201

214.659.4400 Phone

214.659.4401 Fax

andrewskurth.com

    Quentin Collin Faust

214.659.4589 Direct

214.659.4828 Fax

qfaust@andrewskurth.com

April 13, 2005

VIA EDGAR TRANMISSION

Securities and Exchange Commission Judiciary Plaza

450 Fifth Street, N.W.

Washington, D.C. 20549

    Re:

    Digital Recorders, Inc. (the “Company”)

    Amendment No. 1 to Registration Statement on Form S-1

    File No. 333-121834

Ladies and Gentlemen:

      For your convenience, we have electronically transmitted herewith Amendment No. 1 to the
Company’s Registration Statement on Form S-1, File Number 333-121834 (the “Registration
Statement”), which has been marked to indicate the changes effected by said amendment. In
addition, we have today forwarded, by way of overnight delivery, five (5) marked copies of
Amendment No. 1 c/o Derek Swanson, for the convenience of the Staff.

      Please do not hesitate to contact me with any questions. Thank you.

Very truly yours,

/s/ Quentin Collin Faust

Quentin Collin Faust

Enclosures

    cc:

    David N. Pilotte

    Austin

    Dallas

    Houston

    London

    Los Angeles

    New York

    The Woodlands

    Washington, DC