qsgicorresp.htm

	1721 Donna Road
	West Palm Beach, FL 33409

June 12, 2014

William H. Thompson

Accounting Branch Chief

Division of Corporation Finance

Securities and Exchange Commission

Washington, D.C. 20549

RE:	QSGI Inc.
	Amendment No. 1 to Form 8-K
	Filed June 6, 2014
	File No. 1-32620

Dear Mr. Thompson

We reviewed your comment letter dated June 10, 2014. We have amended Amendment No. 1 to form 8-K and filed it today June 12, 2014.

We acknowledge:

The Company is responsible for the adequacy and accuracy of the disclosure in the filing;

Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the 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.

Very truly yours,

Marc Sherman

Chairman

QSGI, Inc.

P 1-561-629-7128

F 1-561-629-7341