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