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Deep Down (DPDW)

Filed: 1 Oct 08, 8:00pm

S O N F I E L D  &  S O N F I E L D
A Professional Corporation

LEON SONFIELD (1865-1934)
GEORGE M. SONFIELD (1899-1967)
ROBERT L. SONFIELD (1893-1972)
____________________
 
FRANKLIN D. ROOSEVELT, JR. (1914-1988)
 
 
 
ATTORNEYS AT LAW
 
770 SOUTH POST OAK LANE
HOUSTON, TEXAS 77056-6666
WWW.SONFIELD.COM
 
Telecopier (713) 877-1547
____
Telephone (713) 877-8333
ROBERT L. SONFIELD, JR.
Managing Director
robert@sonfield.com
 
 
Erin Wilson
Legal Assistant
erin@sonfield.com
 

 

 

October 2, 2008

Mr. Donald F. Delaney
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street N.E.
Washington DC 20549-3720

RE: 
Deep Down, Inc.
 
Registration Statement on Form S-1
Filed July 21, 2008
File No. 000-30351

 
Dear Mr. Delaney:

Please find enclosed a clean copy and marked copy of our amended registration statement on form S-1 filed October 2, 2008.  We are amending our Form S-1 to conform to the revisions filed with EDGAR on September 30, 2008 in our Form 10KSB/A Amendment No. 4 in response to the Staff’s comment letter.

 
Very Truly Yours,
 
/s/ Robert L. Sonfield, Jr.
Robert L. Sonfield, Jr.
Managing Director