LAW OFFICES

of

DAN BRECHER

99 Park Avenue, 16th Floor

New York, New York 10016

(212) 286-0747

Fax:  (212) 808-4155

April 20, 2010

VIA EDGAR

Chief, Office of Information Technology

Division of Corporation Finance

United States Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

Re: Company Name: Media Sciences International, Inc.

CIK: 0001024022

Accession Number: 0001070188-10-000027

Submission Type: Form S-3/A

Filing Date: April 20, 2010

File No.: 333-166007

Request for Post-Acceptance Correction

Dear Sirs and Madams:

We represent Media Sciences International, Inc. (the “Company”).  On behalf of the Company, we submit this letter to request a post-acceptance correction to the Company’s filing of Amendment No. 1 to the Company’s Registration Statement on Form S-3 (“Form S-3/A”).  The Accession Number for the filing is 0001070188-10-000027.  The above-referenced submission was filed as a “S-3/A” Submission Type, and the email acceptance notification for the filing indicates the acceptance of a “S-3/A” submission; however, the filing is appearing on the Edgar system as a “S-1/A” filing instead of a “S-3/A” filing.  Accordingly, it is requested that a post-acceptance correction be made to change the incorrect display on the Edgar system of a “S-1/A” form type to the correct display of a “S-3/A” form type.

If you require additional information, please contact the undersigned or my associate, Kenneth Oh.  Our telephone number is 212-286-0747 and our facsimile number is 212-808-4155.

Very truly yours,

/s/ Dan Brecher

Dan Brecher

cc:           Kevan Bloomgren, CFO

cfitedgar@sec.gov (via email)