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SEC Company Response from SOBR Safe, Inc. (SOBR) (CIK 0001425627) (SOBR) — Mar 9, 2010

SOBR Safe, Inc. (SOBR) (CIK 0001425627)
Date: March 9, 2010 · CIK: 0001425627 · Accession: 0001011034-10-000044

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File numbers found in text: 000-53316

Date
March 9, 2010
Author
Imagine Media, Ltd.
Form
CORRESP
Company
SOBR Safe, Inc. (SOBR) (CIK 0001425627)

Letter

VIA EDGAR United States Securities and Exchange Commission Imagine Media, Ltd. Form 10-K for Fiscal Year Ended December 31, 2008 Filed April 15, 2009 File No. 000-53316

Dear Ms. Rizzo and Ms. Lacko:

To expedite your review, please accept the following in response to the comments of the Commission dated March 1, 2010:

Comment 1:

We note your comment regarding Compensation Discussion and Analysis and confirm that in future filings we will revise the Compensation Discussion and Analysis section so that it provides an accurate discussion of the actual compensation awarded to the named executive officer(s). To the extent compensation is determined through performance targets and benchmarking to peer companies, we confirm that we will disclose these performance targets and provide a list of the companies to which we benchmark.

Further, we have been authorized to acknowledge on behalf of the Company that:

·

the Company is responsible for the adequacy and accuracy of the disclosures in its filings;

·

staff comments or changes to disclosures in response to staff comments do not foreclose the Commission from taking any action with respect to a filing; and

·

the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please let me know if you have further comments or questions.

Sincerely,
Imagine Media, Ltd.

Show Raw Text
CORRESP
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filename1.htm

CLIFFORD L

IMAGINE MEDIA, LTD.

1155 Sherman Street # 307

Denver, CO  80203

March 9, 2010

VIA EDGAR

Julie F. Rizzo

Michelle Lacko

Attorney-Advisor

United States Securities and Exchange Commission

100 F Street, N.E. – Mail Stop 3561

Washington, DC  20549

  Re:

 Imagine Media, Ltd.

    Form 10-K for Fiscal Year Ended December 31, 2008

Filed April 15, 2009

    File No.  000-53316

Dear Ms. Rizzo and Ms. Lacko:

        To expedite your review, please accept the following in response to the comments of the Commission dated March 1, 2010:

Comment 1:

 We note your comment regarding Compensation Discussion and Analysis and confirm that in future filings we will revise the Compensation Discussion and Analysis section so that it provides an accurate discussion of the actual compensation awarded to the named executive officer(s).  To the extent compensation is determined through performance targets and benchmarking to peer companies, we confirm that we will disclose these performance targets and provide a list of the companies to which we benchmark.

Further, we have been authorized to acknowledge on behalf of the Company that:

·

the Company is responsible for the adequacy and accuracy of the disclosures in its filings;

·

staff comments or changes to disclosures in response to staff comments do not foreclose the Commission from taking any action with respect to a filing; and

·

the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

        Please let me know if you have further comments or questions.

          Sincerely,

Imagine Media, Ltd.

___/s/ Gregory Bloom_______

Gregory Bloom, President