SEC Comment Letter for DIGI INTERNATIONAL INC (DGII) (CIK 0000854775) (DGII) — Apr 22, 2010
DIGI INTERNATIONAL INC (DGII) (CIK 0000854775)
Date: April 22, 2010 · CIK: 0000854775 · Accession: 0000000000-10-022073
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File numbers found in text: 001-34033
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Mail Stop 4561 A p r i l 2 2 , 2 0 1 0 Subramanian Krishnan Senior VP, CFO and Treasurer Digi International Inc. 11001 Bren Road East Minnetonka, Minnesota 55343 Re: Digi International Inc. Form 10-K for the Fiscal Year Ended September 30, 2009 File No. 001-34033 Dear Mr. Krishnan: We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time on the specific issues raised. Sincerely, Craig Wilson Sr. Asst. Chief Accountant