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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-015871.txt : 20061103
<SEC-HEADER>0000000000-06-015871.hdr.sgml : 20061103
<ACCEPTANCE-DATETIME>20060404122212
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-015871
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060404

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AUTHENTIDATE HOLDING CORP
		CENTRAL INDEX KEY:			0000885074
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
		IRS NUMBER:				141673067
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		2165 TECHNOLOGY DRIVE
		CITY:			SCHENECTADY
		STATE:			NY
		ZIP:			12308
		BUSINESS PHONE:		5183467799

	MAIL ADDRESS:	
		STREET 1:		2165 TECHNOLOGY DRIVE
		CITY:			SCHENECTADY
		STATE:			NY
		ZIP:			12308

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BITWISE DESIGNS INC
		DATE OF NAME CHANGE:	19930328
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


      April 4, 2006

Room 4561


Mr. William A. Marshall
Chief Financial Officer
Three Connell Drive, 5th Floor
Berkeley Heights, NJ 07922

      Re:	Authentidate Holding Corp.
		Form 10-K for Fiscal Year Ended June 30, 2005
		Filed September 13, 2005
		Form 10-Q for the Fiscal Quarter Ended December 31, 2005
		Filed February 9, 2006
			File No. 000-20190


Dear Mr. Marshall:

	We have completed our review of the filings referenced above
and
do not, at this time, have any further comments.


								Sincerely,


								Brad Skinner
								Accounting Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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