Attorneys for Defendant e.Digital Corporation

IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF UTAH

CENTRAL DIVISION

Pursuant to Rule 54(d) of the Federal Rules of Civil Procedure and Local Rule DUCivR54-2, Defendant e.Digital Corporation (“e.Digital”) hereby respectfully submits this Memorandum of Costs. A Bill of Costs, on the form provided by the Court, and the Affidavit of Ryan B. Bell verifying costs, are being filed simultaneously with this memorandum.

On September 14, 2009, judgment was entered against Plaintiff digEcor, Inc. (“digEcor”), in favor of e.Digital in this case. Defendant e.Digital asks that the following costs be taxed against Plaintiff digEcor, pursuant to 28 U.S.C. § 1920.

1.Fees of the clerk pursuant to 28 U.S.C § 1920(1) in the amount of $350.00. (See supporting documentation submitted as Exhibit A).

2.Fees for service of summons and subpoena pursuant to 28 U.S.C § 1920(1) in the amount of $3,334.90. (See supporting documentation submitted as Exhibit B).

3.Fees for printed or electronically recorded transcripts necessarily obtained for use in the case pursuant to 28 U.S.C § 1920(2) in the amount of $35,573.62. (See supporting documentation submitted as Exhibit C; see also Tilton v. Capital Cities/ABC Inc., 115 F.3d 1471, 1477-78 (10th Cir. 1997) (permitting taxation of costs for both stenographic and videographic transcripts)).

4.Fees for witnesses pursuant to 28 U.S.C. §1920(3) in the amount of $613.38. (See itemization and supporting documentation submitted as Exhibit D).

5.Fees for exemplification and the costs of making copies of any materials where the copies are necessarily obtained for use in the case pursuant to 28 U.S.C § 1920(4) in the amount of $39,225.70. (See supporting documentation submitted as Exhibit E). e.Digital has not included its costs for internal copying, which amounted to a significant expense.

The verification of these costs required by 28 U.S.C. §1924 is set forth in the Affidavit of Ryan B. Bell, attached hereto as Exhibit F.

DATED this 2nd day of October, 2009.