Hi, fabthi:
Not sure if you have this figured out yet, but the #content div includes the #respond div, so changing the margin of #content won’t make a difference. I still see 22px of padding at the top of respond, however, and when I set padding:0; for #respond in Firebug, it does move the #respond div up 22px as expected.
It looks fine to me either way, FWIW.