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<SEC-DOCUMENT>0000897101-07-000306.txt : 20070419
<SEC-HEADER>0000897101-07-000306.hdr.sgml : 20070419
<ACCEPTANCE-DATETIME>20070201164328
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000897101-07-000306
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070201

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IN TOUCH MEDIA GROUP, INC.
		CENTRAL INDEX KEY:			0001194842
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-DIRECT MAIL ADVERTISING SERVICES [7331]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		205 SOUTH MYRTLE AVENUE
		CITY:			CLEARWATER
		STATE:			FL
		ZIP:			34695
		BUSINESS PHONE:		727-465-0946

	MAIL ADDRESS:	
		STREET 1:		205 SOUTH MYRTLE AVENUE
		CITY:			CLEARWATER
		STATE:			FL
		ZIP:			34695

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	UNIVERSAL HEALTHCARE MANAGEMENT SYSTEMS INC
		DATE OF NAME CHANGE:	20021001
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>In Touch Media Group, Inc. SEC Correspondence</TITLE>
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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>United States Securities and Exchange Commission</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Mail Stop 3720</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font SIZE=2>CD/AD11</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>100 F St. NE</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Washington, DC, 20549</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


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        <td width="48" nowrap valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Re:</font></p> </td>
        <td width="199" nowrap valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>In Touch Media Group, Inc.</font></p> </td> </tr></table>
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<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.5in;text-align:left;'><font size=2>Form 10-KSB for Fiscal year Ended December 31, 2005</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.5in;text-align:left;'><font size=2>Filed On March 31, 2006</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.5in;text-align:left;'><font size=2>Form 10-QSB for Fiscal Quarter Ended September 30, 2006</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.5in;text-align:left;'><font size=2>File No. 0-50022</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Dear Sir,</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>In response to your letter of January 5, please allow me to clarify the following points:</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Comment 1.  In Touch Media Group, Inc. does not charge click fees.  We are primarily a service business and our Search Engine Marketing services work in conjunction with Google and Overture.  As such, we do not break out such costs as they are billed directly by the search engines.  We will clarify this in the filing of our Form 10KSB for the year ended December 31, 2006 and the updated Form SB-2 for that same time period.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Comments 2 and 3.  The equity was received for one transaction, a celebrity endorsement by Ice T (Law and Order) real name Tracey Marrow who I have earlier dealings with.   The company is Rodedawg International Industries, Inc. (Rodedawg), a pink sheet company trading under the symbol RWGI.PK.  It is not a private company.  The contract provided for 3,000,000 restricted shares of Rodedawg common stock in total for this endorsement of which 1,500,000 were given to Mr. Marrow.  We booked the net entry of 1,500,000 share of RWGI on our books.  I have copies of both certificates and the contract of which have been shown to our attorneys as well as our auditors.  Per the contract, Mr. Marrow is to be available for commercial shoots, and his name and likeness can be used in promotional materials and occasional PR Events for the Rodedawg amphibious military vehicle (being imported from China.)  Rodedawg Industries is
responsible for all hard costs in connection with this endorsement.  </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>When valuing this transaction, we considered valuing both the services provided and the stock received for the services rendered.  Since the services provided were unique to this situation and does not parallel our core services we came to the conclusion that the value of the restricted stock received was more readily determinable.  </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Guide for this type of transaction is provided in APB Opinion No. 29, Accounting for Nonmonetary Transactions, and subsequently, FAS 153: Exchanges of Nonmonetary Assets.  The SEC has also provided some general valuation guidance for restricted securities with a reference to ASR 113, which states: Accordingly, their fair values must be determined in good faith by the board of directors and this obligation necessarily continues throughout the period these securities are retained in the company&#146;s portfolio... It is appropriate for holders of restricted securities to discount the securities and that the discounts will frequently be substantial.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Unfortunately, the share price subsequently decreased far more than anticipated.  Therefore, the value of the stock was re-evaluated at the end of each quarter and the Company recognized an impairment charge as considered appropriate based on the facts and circumstances, including the current stock price at the time.  </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Please let me know if there is anything else you need from us with regard to the above,</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Sincerely,</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Laura Betterly</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'>&nbsp;</p>


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