CORRESP

-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, PSt/J1p6LGtwzsbvRkdgR593ycTKgnPAiGAuylUEPMD/3I3owmipmOSWZ0GaJaLz lXbG+Ci8fWvxjM37g/nWPw== 0001178913-06-001063.txt : 20061106 0001178913-06-001063.hdr.sgml : 20061106 20060612135155 ACCESSION NUMBER: 0001178913-06-001063 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DEFENSE INDUSTRIES INTERNATIONAL INC CENTRAL INDEX KEY: 0001069563 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-MISCELLANEOUS RETAIL [5900] IRS NUMBER: 000000000 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: INDUSTRIAL ZONE EREZ STREET 2: POB 779 CITY: ASHKELTON ISRAEL STATE: L3 ZIP: 00000 MAIL ADDRESS: STREET 1: 158 S STATE ST CITY: SALT LAKE CITY STATE: UT ZIP: 84111 FORMER COMPANY: FORMER CONFORMED NAME: PAWNBROKERS EXCHANGE INC DATE OF NAME CHANGE: 20000323 CORRESP 1 filename1.htm CORRESP

CARTER LEDYARD & MILBURN LLP
Counselors at Law


Steven J. Glusband	2 Wall Street	1401 Eye Street, N.W.
Partner	New York, NY 10005-2072	Washington, DC 20005
—	—	(202) 898-1515
Direct Dial: 212-238-8605	Tel (212) 732-3200	—
E-mail: glusband@clm.com	Fax (212) 732-3232	570 Lexington Avenue
		New York, NY 10022
		(212) 371-2720

June 12, 2006

Mr. Michael Moran
Branch Chief
Securities and Exchange Commission
450 Fifth St., N.W.
Mail Stop 3561
Washington, D.C. 20549-0506

Re:

Defense Industries International, Inc.
Item 4.01 Form 8-K/A filed June 9, 2006
File No. 0-30105

Dear Mr. Moran:

On behalf of our client, Defense Industries International, Inc. (the “Company”), and in connection with its Item 4.01 Form 8-K/A, filed with the Securities and Exchange Commission on June 9, 2006, I have been authorized by our client to acknowledge that: (i) the Company is responsible for the accuracy of the disclosure in its filings; (ii) comments by the Staff, or changes to disclosure in response to comments by the Staff, do not foreclose the Commission from taking any actions with respect to the Company’s filings; and (iii) 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.

If you have any further questions, please do not hesitate to contact me.

Very truly yours,

/s/ Steven J. Glusband
Steven J. Glusband

SJG:tco

cc:	Defense Industries International, Inc.

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