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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-012796.txt : 20061011
<SEC-HEADER>0000000000-06-012796.hdr.sgml : 20061011
<ACCEPTANCE-DATETIME>20060316123151
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-012796
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060316

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IMERGENT INC
		CENTRAL INDEX KEY:			0001075736
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
		IRS NUMBER:				870591719
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		754 EAST TECHNOLOGY AVE
		CITY:			OREM
		STATE:			UT
		ZIP:			84097
		BUSINESS PHONE:		8012270004

	MAIL ADDRESS:	
		STREET 1:		754 EAST TECHNOLOGY AVE
		CITY:			OREM
		STATE:			UT
		ZIP:			84097

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NETGATEWAY INC
		DATE OF NAME CHANGE:	19990527
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Room 4561
March 16, 2006

Mr. Robert M. Lewis
Chief Financial Officer
Imergent, Inc.
754 East Technology Avenue
Orem, UT 84097

      Re:	Imergent, Inc.
      Form 10-K for Fiscal Year Ended June 30, 2004
      Filed September 10, 2004
      File No. 000-32277

Dear Mr. Lewis,

      We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.


							Very truly yours,


							Brad Skinner
						Accounting Branch Chief
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??

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Robert M. Lewis
Imergent, Inc.
December 21, 2005
Page 3


</TEXT>
</DOCUMENT>
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