-----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, IthFI69DgNJft6Xu2KFUR5u+F0NRCbQ2OTm0dyLFardwbFG+eOvllSoUqYBRCYd3 +hNylMstnvZh9GvO67Qmng== 0000930413-06-008611.txt : 20070201 0000930413-06-008611.hdr.sgml : 20070201 20061214171938 ACCESSION NUMBER: 0000930413-06-008611 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20061214 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HAUPPAUGE DIGITAL INC CENTRAL INDEX KEY: 0000930803 STANDARD INDUSTRIAL CLASSIFICATION: COMPUTER PERIPHERAL EQUIPMENT, NEC [3577] IRS NUMBER: 113227864 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 91 CABOT COURT CITY: HAUPPAUGE STATE: NY ZIP: 11788 BUSINESS PHONE: 5164341600 MAIL ADDRESS: STREET 1: 91 CABOT COURT CITY: HAUPPAUGE STATE: NY ZIP: 11788 CORRESP 1 filename1.htm
Herbert W. Solomon, Esq.
Writer’s Direct Ext.: 152
Email: Hsolomon@mlg.com

                                                                 December 14, 2006

Via EDGAR and Facsimile (202)772-9210
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4651
100 F Street, N.E.
Washington, D.C. 20549

Attn: Mr. Hugh Fuller

 
Re:      
Hauppauge Digital, Inc. 
    Registration Statement on Form S-3 
    Filed October 31, 2006 
    File No. 333-138324 
 
    Form 10k for September 30, 2005 
    Filed December 29, 2005 
    File No. 1-13550 
 
    Our File No. 5793-1 

Ladies and Gentlemen:

          In accordance with Rule 467 of the General Rules and Regulations under the Securities Act of 1933, as amended, on behalf of Hauppauge Digital, Inc. (the “Company”), we hereby request that the effective date of the above Registration Statement on Form S-3 be accelerated to 12:00 noon, Eastern Standard Time, on Friday, December 15, 2006, or as soon as practicable thereafter.

          The Company acknowledges that (1) should the Commission or staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the filing, (2) the action of the commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing, and (3) the Company may not assert such action as a defense in any in proceeding initiated by the Commission or any person under the federal securities laws of the United States.

  Very truly yours, 
   
  /s/ Herbert W. Solomon
   
  Herbert W. Solomon 

HWS:plm

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