-----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, Sz4b+olS6QjomBANqouqMzqXiP21qvkHNhmbfxtuspwJ0owIHvFpeTeHQCwQzCjh rP2oe/i5c4e5m1ChF3C0Sg== 0000930413-06-008636.txt : 20070201 0000930413-06-008636.hdr.sgml : 20070201 20061215154330 ACCESSION NUMBER: 0000930413-06-008636 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20061215 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 c45788_corresp -- Converted by SECPublisher 2.1.1.9, created by BCL Technologies Inc., for SEC Filing

HAUPPAUGE DIGITAL INC.
91 CABOT COURT
HAUPPAUGE, NEW YORK 11788


 

  December 15, 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. 333-13550 
 
      Our File No. 5793-1 

Ladies and Gentlemen:

Please be advised that Herbert W. Solomon of Meltzer, Lippe, Goldstein & Breitstone, LLP is our authorized representative in all matters pertaining to the above and is authorized to sign the request for acceleration dated and filed December 15, 2006 including the undertaking contained therein.

  Very truly yours,
   
  / S / Gerald Tucciarone
   
  Gerald Tucciarone
Treasurer and Chief Financial Officer
(Principal Financial and Accounting Officer)
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