Mr. Jeffrey Gordon
United States Securities & Exchange Commission
Washington D.C. 20549
RE: FreeButton, Inc.
Item 4.01 Form 8-K
Filed June 16, 2014
Item 4.01 Form 8-K/A
Filed June 25, 2014
File No. 0-54009
Dear Mr. Gordon:
We have received your comments in the letter dated June 30, 2014 addressed to Mr. James Lynch, President and Chief Executive Officer, FreeButton, Inc.
We have amended our Form 8-K to revise our disclosure in accordance with Item 304(a)(1)(ii) of Regulation S-K.
We have filed an updated Exhibit 16 letter from our former accountants stating their agreement with the statements made in our amended Form 8-K.
We hereby acknowledge that:
| · | FreeButton is responsible for the adequacy and accuracy of the disclosure in the filing dated July 21, 2014; |
| · | Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| · | FreeButton may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please do not hesitate to contact us with any further comments or clarificatory questions.
| Respectfully, | |
| /s/ James Lynch | |
| President and Chief Executive Officer | |
| FreeButton, Inc. |