[LETTERHEAD]
July 30,
2008
Mr.
William Thompson
Accounting
Branch Chief
U.S.
Securities and
Exchange
Commission
100 F
Street, N. E.
Washington,
D.C. 20549
Re: Art
Design, Inc. (the Company)
Form
10-KSB for the Year Ended December 31, 2007
File
Number: 0-52690
Dear Mr.
Thompson;
This is
in response to your July 21, 2008 comment to the Company. Please be advised that
the Company has performed its assessment of internal control over financial
reporting as of December 31, 2007. The Company has provided clarifying language
in its amended Form 10-KSB to discuss this matter.
As
requested in your comment letter, we have been authorized by the Company to
state that the Company acknowledges the following:
- 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.
If you
have any additional questions, do not hesitate to contact the undersigned at
(303)793-0304. For accounting comments, please contact Mr. Ronald Chadwick at
(303) 306-1967.
DAVID
WAGNER & ASSOCIATES, P.C.
/s/ David
Wagner
David
Wagner