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SEC Company Response from EROOMSYSTEM TECHNOLOGIES INC (CIK 0001110361) — Dec 19, 2005

EROOMSYSTEM TECHNOLOGIES INC (CIK 0001110361)
Date: Dec. 19, 2005 · CIK: 0001110361 · Accession: 0001144204-05-040174

AI Filing Summary & Sentiment

File numbers found in text: 333-128481

Date
December 19, 2005
Author
/s/ David A. Gestetner
Form
CORRESP
Company
EROOMSYSTEM TECHNOLOGIES INC (CIK 0001110361)

Letter

December 19, 2005 VIA EDGAR Securities and Exchange Commission Office of Small Business 450 Fifth Street, N.W. Mail Stop 4561 Washington D.C. 20549-7010 Attention: Adam Halper

RE: EROOMSYSTEM TECHNOLOGIES, INC.; FILE NO. 0-31037

Dear Mr. Halper:

On behalf of eRoomSystem Technologies, Inc., a Nevada (the "Company"), we hereby advise you of the filing of Form 10-KSB/A for the fiscal year ended December 31, 2004, Form 10-QSB/A for the fiscal quarter ended March 31, 2005, and Form 10-QSB/A for the fiscal quarter ended June 30, 2005.

The above-mentioned filings have been made in response to the comments letter of the Securities and Exchange Commission, dated October 17, 2005, relating to the Company's registration statement filing on Form S-3, filed on September 21, 2005 (File No. 333-128481), which was subsequently withdrawn on Form RW on October 31, 2005.

Very truly yours,
/s/ David A. Gestetner

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

                     [LOGO] EROOMSYSTEM TECHNOLOGIES, INC.

                                           David A. Gestetner
                                           Chief Executive Officer and President
                                           Office: 732-730-2233
                                           E-mail: davidg@eroomsystem.com

December 19, 2005

VIA EDGAR

Securities and Exchange Commission
Office of Small Business
450 Fifth Street, N.W.
Mail Stop 4561
Washington D.C.  20549-7010
Attention:  Adam Halper

RE:  EROOMSYSTEM TECHNOLOGIES, INC.;
     FILE NO. 0-31037

Dear Mr. Halper:

On behalf of eRoomSystem Technologies, Inc., a Nevada (the "Company"), we hereby
advise you of the filing of Form 10-KSB/A for the fiscal year ended December 31,
2004, Form 10-QSB/A for the fiscal quarter ended March 31, 2005, and Form
10-QSB/A for the fiscal quarter ended June 30, 2005.

The above-mentioned filings have been made in response to the comments letter of
the Securities and Exchange Commission, dated October 17, 2005, relating to the
Company's registration statement filing on Form S-3, filed on September 21, 2005
(File No. 333-128481), which was subsequently withdrawn on Form RW on October
31, 2005.

Very truly yours,

/s/ David A. Gestetner

David A. Gestetner
Chief Executive Officer and President

1072 Madison Ave., Lakewood, NJ 08701       P. 732-730-2233      F. 732-810-0380
</TEXT>
</DOCUMENT>