CDSI HOLDINGS INC.
100 S.E. Second Street
Miami, Florida 33131
Phone #: 305-579-8000
September 30, 2011
VIA EDGAR
Mr. John Reynolds
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
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RE: |
CDSI Holdings Inc. (the "Company")
Form PREM14C originally filed August 18, 2011
(File No. 000-22563)
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The Company hereby acknowledges the following:
(1) The Company is responsible for the adequacy and accuracy of the disclosure in the filing;
(2) 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
(3) 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.
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Very truly yours,
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By:
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/s/ J. Bryant Kirkland III
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Name: J. Bryant Kirkland III
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Title: Vice President, Chief Financial Office and Treasurer
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