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SEC Company Response from Cineverse Corp. (CNVS) (CIK 0001173204) (CNVS) — Jan 8, 2009

Cineverse Corp. (CNVS) (CIK 0001173204)
Date: Jan. 8, 2009 · CIK: 0001173204 · Accession: 0000932440-09-000004

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 000-51910

Referenced dates: December 23, 2008

Date
November 7, 2008
Author
/s/ Jennifer L. Wong
Form
CORRESP
Company
Cineverse Corp. (CNVS) (CIK 0001173204)

Letter

Via EDGAR United States Securities and Exchange Commission Access Integrated Technologies, Inc. Form 10-Q for the quarterly period ended September 30, Filed on November 7, 2008 File No. 000-51910

Dear Mr. Krikorian:

On behalf of Access Integrated Technologies, Inc. (the “Company”), we acknowledge receipt of your facsimile letter dated December 23, 2008 by the Company. The Company intends to respond to the letter by January 30, 2009.

Please feel free to contact me directly at (212) 808-7934 if you have any questions.

Sincerely,
/s/ Jennifer L. Wong

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CORRESP
1
filename1.htm

    corresp_1328514.htm

                                                                                                                           January
8, 2009

    Via
EDGAR

    Mr.
Stephen Krikorian

    Accounting
Branch Chief

    United
States Securities and Exchange Commission

    100 F
Street, N.E.

    Washington,
D.C.  20549

              Re:

              Access
      Integrated Technologies, Inc.

              Form
      10-Q for the quarterly period ended September 30,
  2008

                Filed
      on November 7, 2008

              File No.
      000-51910

    Dear Mr.
Krikorian:

    On behalf
of Access Integrated Technologies, Inc. (the “Company”), we acknowledge receipt
of your facsimile letter dated December 23, 2008 by the Company.  The
Company intends to respond to the letter by January 30, 2009.

      Please
feel free to contact me directly at (212) 808-7934 if you have any
questions.

               Sincerely,

                /s/ Jennifer L. Wong

               Jennifer L.
      Wong

              cc:

              Gary
      Loffredo