SEC Company Response from DIGITAL RECORDERS INC (CIK 0000853695) — Apr 13, 2005
DIGITAL RECORDERS INC (CIK 0000853695)
Date: April 13, 2005 · CIK: 0000853695 · Accession: 0000950134-05-007368
AI Filing Summary & Sentiment
File numbers found in text: 333-115897
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 TRANSMISSION
Securities and Exchange Commission Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Digital Recorders, Inc. (the “Company”)
Amendment No. 2 to Registration Statement on Form S-1 to Registration Statement on Form S-3
File No. 333-115897
Ladies and Gentlemen:
For your convenience, we have electronically transmitted herewith Amendment No. 2 on Form S-1 of the Company’s Registration Statement on Form S-3, File Number 333-115897 (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. 2 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
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[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 TRANSMISSION
Securities and Exchange Commission Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Re:
Digital Recorders, Inc. (the “Company”)
Amendment No. 2 to Registration Statement on Form S-1 to Registration Statement on
Form S-3
File No. 333-115897
Ladies and Gentlemen:
For your convenience, we have electronically transmitted herewith Amendment No. 2 on Form S-1
of the Company’s Registration Statement on Form S-3, File Number 333-115897 (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. 2 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
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