Thank you for contacting the U.S. Securities and Exchange Commission (SEC).
 
You allege that Mr. Fred Falk, CEO of E Digital Corp (E Digital), intentionally swayed 
the company to file for bankruptcy in an effort to steal certain of the company's 
existing patents.  
 
We would be interested in receiving any additional information you may have about the 
alleged fraudulent activity Mr. Falk.  You may send this information, along with any 
documentation relating to your concerns, to my attention via return email at help@sec.gov 
or by fax at (202) 772-9293.
 
Please note that the SEC’s Office of Investor Education and Advocacy processes many 
comments from individual investors and others. We keep records of the correspondence we 
receive in a searchable database that SEC staff may make use of in inspections, 
examinations, and investigations. In addition, some of the correspondence we receive is 
referred to other SEC offices and divisions for their review. If they have any questions 
or wish to respond directly to your comments, they will contact you.