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Get Merge Technologies Incorporated - Sec

S Incorporated Form 10-K for Fiscal Year Ended December 31, 2005 Forms 10-Q for Fiscal Quarters Ended March 31, 2006, June 30, 2006 and September 30, 2006 File No. 0-29486 Dear Mr. Rardin: We have reviewed your response letter dated December 8, 2006 and have the following comments. Please note that we have limited our review to the matters addressed in the comments below. We may ask you to provide us with supplemental information so we may better understand your disclosure. Please be as detaile.

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