SEC Company Response from DIGITAL RECORDERS INC (CIK 0000853695) — Apr 21, 2005
DIGITAL RECORDERS INC (CIK 0000853695)
Date: April 21, 2005 · CIK: 0000853695 · Accession: 0000950134-05-007912
AI Filing Summary & Sentiment
File numbers found in text: 333-121834
Letter
Re: Digital Recorders, Inc. Registration Statement on Form S-1
[Digital Recorders, Inc. Letterhead]
April 21, 2005
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
File No. 333-121834
Ladies and Gentlemen:
Digital Recorders, Inc. (the “Company”) hereby requests acceleration of the effectiveness of its Registration Statement on Form S-1, No. 333-121834 (the “Filing”) to 12:00 p.m. Eastern Daylight Time on Friday, April 22, 2005, or as soon thereafter as is practicable.
The Company acknowledges that (i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Filing effective, it does not foreclose the Commission from taking any action with respect to the Filing, (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Filing, and (iii) the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
/s/ David N. Pilotte
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[Digital Recorders, Inc. Letterhead]
April 21, 2005
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re:
Digital Recorders, Inc. Registration Statement on Form S-1
File No. 333-121834
Ladies and Gentlemen:
Digital Recorders, Inc. (the “Company”) hereby requests acceleration of the effectiveness of its
Registration Statement on Form S-1, No. 333-121834 (the “Filing”) to 12:00 p.m. Eastern Daylight
Time on Friday, April 22, 2005, or as soon thereafter as is practicable.
The Company acknowledges that (i) should the Securities and Exchange Commission (the “Commission”)
or the staff, acting pursuant to delegated authority, declare the Filing effective, it does not
foreclose the Commission from taking any action with respect to the Filing, (ii) the action of the
Commission or the staff, acting pursuant to delegated authority, in declaring the Filing effective,
does not relieve the Company from its full responsibility for the adequacy and accuracy of the
disclosure in the Filing, and (iii) the Company may not assert this action as a defense in any
proceeding initiated by the Commission or any person under the federal securities laws of the
United States.
Very truly yours,
/s/ David N. Pilotte
David N. Pilotte
Chief Financial Officer