[LOGO]
September
18, 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 September 9, 2008 comment to the Company. Please be advised
that the Company has provided the required clarifying language in its amended
Form 10-KSB regarding Item 8A(T) and Management’s Annual Report on Internal
Control Over Financial Reporting.
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