<SEC-DOCUMENT>0001019687-14-002047.txt : 20140714
<SEC-HEADER>0001019687-14-002047.hdr.sgml : 20140714
<ACCEPTANCE-DATETIME>20140520132632
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001019687-14-002047
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20140520

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FREEBUTTON, INC.
		CENTRAL INDEX KEY:			0001432290
		STANDARD INDUSTRIAL CLASSIFICATION:	METAL DOORS, SASH, FRAMES, MOLDING & TRIM [3442]
		IRS NUMBER:				205982715
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		7040 AVENIDA ENCINAS
		STREET 2:		SUITE 104-159
		CITY:			CARLSBAD
		STATE:			CA
		ZIP:			92011
		BUSINESS PHONE:		760-487-7772

	MAIL ADDRESS:	
		STREET 1:		7040 AVENIDA ENCINAS
		STREET 2:		SUITE 104-159
		CITY:			CARLSBAD
		STATE:			CA
		ZIP:			92011

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Secure Window Blinds, Inc.
		DATE OF NAME CHANGE:	20080414
</SEC-HEADER>
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<P STYLE="margin: 0"><IMG SRC="logo.jpg" ALT=""></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">May 20, 2014</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>VIA EDGAR AND OVERNIGHT MAIL</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Office of the Chief Accountant</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">100 F Street, NE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Washington, DC 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Attention: John Cash</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;&nbsp;&nbsp;&nbsp;Dale Welcome</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: -0.5in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>Re:</B></TD><TD STYLE="text-align: justify"><B>FreeButton, Inc.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify"><B>Form 10-K for the Fiscal Year Ended
December 31, 2012</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify"><B>Filed April 16, 2013</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify"><B>Form 10-Q for the Fiscal Quarter
Ended September 30, 2013</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify"><B>Filed November 19, 2013</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify"><B>File No. 0-54009</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Dear Mr. Cash and Mr. Welcome:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">This letter is being filed
in response to comments received from the staff (the &ldquo;<B><I>Staff</I></B>&rdquo;) of the United States Securities and Exchange
Commission (the &ldquo;<B><I>Commission</I></B>&rdquo;), by letter dated December 11, 2013, addressed to James E. Lynch, Jr., Chief
Executive Officer of FreeButton, Inc. (&ldquo;<B><I>we</I></B>&rdquo;, &ldquo;<B><I>our</I></B>&rdquo;, or the &ldquo;<B><I>Company</I></B>&rdquo;).
The Staff issued the comment letter in connection with the filing of our (i) Annual Report on Form 10-K for the fiscal year ended
December 31, 2012 (the &ldquo;<B><I>Form 10-K</I></B>&rdquo;), and (ii) Quarterly Report on Form 10-Q for the fiscal quarter ended
September 30, 2013 (the &ldquo;<B><I>Form 10-Q</I></B>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The numbering of the paragraphs
below corresponds to the numbering in the comment letter, the text of which we have incorporated into this response letter for
convenience.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><B>Staff Comments and Company
Responses</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>Form 10-Q for the Fiscal Quarter Ended September 30,2013</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>Item 1. Financial Statements</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>Note 5 &ndash; Convertible Promissory Note, Page 13</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">1.</TD><TD><I>Comment:</I></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">We note your response to prior comment
11 from our letter dated December 11, 2013. Based on your response and on the terms of the Promissory Notes, in Exhibit 4.1 of
your Form 10-K for the Fiscal Year Ended December 31, 2012, please revise future filings to clarify, if accurate, that the conversion
of all of your promissory notes are contingent upon an &ldquo;Event of Default&rdquo; and that none of your promissory notes are
currently convertible. In addition, please revise future filings to disclose the expense you would be required to record if all
your promissory notes become convertible.</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Page 2</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">May 20, 2014</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><I>Response:</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">The Company acknowledges the Staff&rsquo;s
comment and advises the Staff that in our future filing we will clarify that the conversion of all our promissory notes are contingent
upon an &ldquo;Event of Default&rdquo;, that none of our promissory notes are currently in default and will disclose the expense
we would be required to record if all our promissory notes were to become convertible.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>Note 6 &ndash; Asset and Business Acquisition, Page 15</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">2.</TD><TD><I>Comment:</I></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">We note your response to prior comment
12 from our letter dated December 11, 2013 and have the following comments:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.25pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Please reconcile your statement that &ldquo;goodwill
was valued at approximately $58,000&rdquo; with the amount of goodwill of $347,453 that you recorded in your financial statements.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.25pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">Since the acquisition resulted in a significant amount of goodwill relative to the purchase price,
please revise future filings to provide the disclosures required by ASC 805-30-50-1a. Specifically address how the purchase price
was determined and why goodwill is so significant relative to the purchase price. Please also revise future filings to clarify
when and how you assess goodwill for impairment.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 74.25pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><I>Response:</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">The Company acknowledges the Staff&rsquo;s
comment and advises the Staff that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><I>&nbsp;</I></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">We will comply with your request to reconcile
the &ldquo;goodwill&rdquo; related to this acquisition. We have gone through filings and related paperwork determining that the
goodwill was $347,453 which we recorded in our financial statements and that it is correct.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">In future filings we will address how
purchase price was determined and why goodwill was so significant relative to the purchase price and when and how we assess goodwill
for impairment. The original purchase price was based on a third party evaluation with detail of analysis dated November 8, 2013,
which was included in prior filings. The company Media Rhythm Group, Inc. (&ldquo;Media Rhythm&rdquo;) is a media sales organization
with forecasted upward revenue trends and limited cash. This evaluation was submitted to our auditors, who verified prior to including
in our filings. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">As disclosed in our Current Report Form
8-K filed with the Commission on March 28, 2014, on March 5, 2014, the Company and Media Rhythm entered into an Asset Purchase
Agreement (the &ldquo;Agreement&rdquo;), whereby the Company sold, transferred and assigned to Media Rhythm all of the assets,
rights and interests owned by the Company related to its marketing and advertising business that primarily caters to sports media
such as magazines and websites, including all business names, trade names, logos, copyrights, trademarks and other intellectual
property related thereto (the &ldquo;Assets&rdquo;). In consideration of the Company&rsquo;s sale of the Assets, Media Rhythm executed
and delivered to the Company a Cancellation and Termination of Promissory Note (the &ldquo;Note Cancellation&rdquo;), thereby relieving
the Company of all obligations pursuant to the Promissory Note issued by the Company on July 11, 2013 in the principal amount of
$420,000, and effectively cancelling the original transaction.</FONT></TD></TR></TABLE>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Page 3</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">May 20, 2014</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Please do not hesitate to let us know if you
have any questions or if there is any additional information the Company can provide.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-align: justify">&nbsp;</P>

<table cellspacing="0" cellpadding="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<tr style="vertical-align: top">
    <TD STYLE="width: 50%; padding-right: 5.4pt; text-align: justify">&nbsp;</td>
    <TD STYLE="width: 50%; padding-right: 5.4pt; text-align: justify">Sincerely,</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; text-align: justify">&nbsp;</td>
    <TD STYLE="padding-right: 5.4pt; text-align: justify">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; text-align: justify">&nbsp;</td>
    <TD STYLE="padding-right: 5.4pt; text-align: justify">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; text-align: justify">&nbsp;</td>
    <TD STYLE="padding-right: 5.4pt; text-align: justify"><u>/s/ James Lynch</u></td></tr>
<tr style="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; text-align: justify">&nbsp;</td>
    <TD STYLE="padding-right: 5.4pt; text-align: justify">James Lynch</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; text-align: justify">&nbsp;</td>
    <TD STYLE="padding-right: 5.4pt; text-align: justify">Chief Executive Officer</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; text-align: justify">&nbsp;</td>
    <TD STYLE="padding-right: 5.4pt; text-align: justify">FreeButton, Inc.</td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 117pt">&nbsp;</P>



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#?__9
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
