I have also received a very similar letter from ACS law which I've sent to a lawyer friend to have a look at. I have read on the internet that the computer ID address is not enough to identify and individual, and no one has yet to be have taken to court from such a letter; but this is not to say they couldn't start. At the moment I still quite shocked by the letter, and I am not sure if I should ignore it or respond. Hopefully my lawyer friend will advise. Lets stick together on this one and find out as much as we can - at least so we can all sleep at night! Stop press - a colleague informs me that a BBC Watchdog programme was on this issue, so check out the website.